<SEC-DOCUMENT>0001493152-13-000030.txt : 20131129
<SEC-HEADER>0001493152-13-000030.hdr.sgml : 20131128
<ACCEPTANCE-DATETIME>20130108184120
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001493152-13-000030
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130108

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MASCOT PROPERTIES, INC.
		CENTRAL INDEX KEY:			0001520358
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE OPERATORS (NO DEVELOPERS) & LESSORS [6510]
		IRS NUMBER:				270607116
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7985 113TH STREET
		STREET 2:		SUITE 220
		CITY:			SEMINOLE
		STATE:			FL
		ZIP:			33772
		BUSINESS PHONE:		727 393 7439

	MAIL ADDRESS:	
		STREET 1:		7985 113TH STREET
		STREET 2:		SUITE 220
		CITY:			SEMINOLE
		STATE:			FL
		ZIP:			33772

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MASCOT PROPERTIES, INC.
		DATE OF NAME CHANGE:	20110510
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin: 0; padding: 0; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; padding: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Mascot
Properties, Inc.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; padding: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">7985
113th Street, Suite 220</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; padding: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Seminole,
FL 33772</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; padding: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">January
8 , 2013</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; padding: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Sonya
Barros</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; padding: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">U.S.
Securities and Exchange Commission</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; padding: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Division
of Corporation Finance</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; padding: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">100
F Street, N.E.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; padding: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Washington,
D.C. 20549</FONT></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 6%; padding: 0; font: 10pt Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Re:</FONT></TD>
    <TD STYLE="width: 85%; padding: 0; font: 10pt Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Mascot
    Properties, Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0; font: 10pt/115% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; font: 10pt/115% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; color: black">Post-Effective
    Amendment </FONT><FONT STYLE="letter-spacing: 0.1pt">No.1 to Registration Statement on Form S-1</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0; font: 10pt/115% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; font: 10pt/115% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Filed
    December 18, 2012</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0; font: 10pt/115% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; font: 10pt/115% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; color: black">File
    No<FONT STYLE="font-weight: normal; font-style: normal">. </FONT></FONT><FONT STYLE="text-underline-style: none; color: windowtext">333-174445</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; padding: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; padding: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Dear
<FONT STYLE="color: windowtext">Ms. Barros:</FONT></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; padding: 0; background-color: white"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; padding: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; color: black">By
phone call on December 21, 2012, the staff (the &ldquo;<U>Staff</U>,&rdquo; &ldquo;<U>you</U>&rdquo; or &ldquo;<U>your</U>&rdquo;)
of the U.S. Securities &amp; Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) provided Mascot Properties, Inc. (the &ldquo;<U>Company</U>,&rdquo;
&ldquo;<U>we</U>,&rdquo; &ldquo;<U>us</U>&rdquo; or &ldquo;<U>our</U>&rdquo;) with verbal comments to the Company&rsquo;s </FONT><FONT STYLE="letter-spacing: 0.1pt">Post
&ndash; Effective Amendment No.1 to Registration Statement on Form S-1</FONT><FONT STYLE="color: black">filed on December 18,
2012 (the &ldquo;<U>Post-Effective Amendment</U>&rdquo;). The Company was asked to state whether or not there had been any sales
of securities under its Registration Statement on Form S-1 originally filed with the Commission on May 24, 2011 and declared effective
on September 16, 2011 (the &ldquo;<U>Registration Statement</U>&rdquo;). The Company hereby represents that no sales of securities
were made under the Registration Statement. Further, the Company has </FONT>furnished Exhibit 101 to the Post-Effective Amendment
in accordance with Rule 405 of Regulation S-T.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; padding: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; padding: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Very
Truly Yours,</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; padding: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 50%; padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; padding-left: 0; font: italic 10pt/115% Times New Roman, Times, Serif; text-align: justify; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>/s/
    David Dreslin</I></FONT></TD>
    <TD STYLE="width: 50%; padding-bottom: 1.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding: 0; font: 10pt/115% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">David
    Dreslin</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding: 0; font: 10pt/115% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief
    Executive Officer</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding: 0; font: 10pt/115% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Mascot
    Properties, Inc.</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; padding: 0">&nbsp;<FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

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