<SEC-DOCUMENT>0001019687-14-002975.txt : 20141002
<SEC-HEADER>0001019687-14-002975.hdr.sgml : 20141002
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ACCESSION NUMBER:		0001019687-14-002975
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140806

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FREEBUTTON, INC.
		CENTRAL INDEX KEY:			0001432290
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL DOORS, SASH, FRAMES, MOLDING & TRIM [3442]
		IRS NUMBER:				205982715
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7040 AVENIDA ENCINAS
		STREET 2:		SUITE 104-159
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92011
		BUSINESS PHONE:		760-487-7772

	MAIL ADDRESS:	
		STREET 1:		7040 AVENIDA ENCINAS
		STREET 2:		SUITE 104-159
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92011

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Secure Window Blinds, Inc.
		DATE OF NAME CHANGE:	20080414
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">August 4, 2014</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr. Jeffrey Gordon<BR>
United States Securities &amp; Exchange Commission<BR>
Washington D.C. 20549<BR>
<BR>
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<TD STYLE="width: 35pt; text-align: right">RE:</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">FreeButton, Inc.<BR>
Item 4.01 Form 8-K<BR>
Filed June 16, 2014<BR>
Item 4.01 Form 8-K/A<BR>
Filed June 25, 2014<BR>
File No. 0-54009</TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dear Mr. Gordon:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have received your comments in the letter
dated July 24, 2014 addressed to Mr. James Lynch, President and Chief Executive Officer, FreeButton, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have amended our Form 8-K to revise our disclosure
in accordance with Item 304(a)(1)(ii) of Regulation S-K adding that the reports of PLS CPA on our financial statements for the
fiscal years ended December 31, 2013 <I>and </I>2012 raised substantial doubt about our ability to continue as a going concern.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have filed an updated Exhibit 16 letter from
our former accountants stating their agreement with the statements made in our amended form 8-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">We hereby acknowledge that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">&nbsp;</P>

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<TD STYLE="width: 35pt; text-align: right"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">FreeButton is responsible
for the adequacy and accuracy of the disclosure in the filing dated July 21, 2014;</FONT></TD>
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<TD STYLE="width: 35pt; text-align: right"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Staff comments or changes
to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing;
and</FONT></TD>
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<TD STYLE="width: 35pt; text-align: right"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">FreeButton may not assert
staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the
United States.</FONT></TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Please do not hesitate to contact us with any further comments or
clarification questions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Respectfully, </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>/s/ James
    Lynch</U> </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">President and Chief Executive Officer </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">FreeButton, Inc. </FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



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