<SEC-DOCUMENT>0001683168-18-003128.txt : 20190212
<SEC-HEADER>0001683168-18-003128.hdr.sgml : 20190212
<ACCEPTANCE-DATETIME>20181024093616
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001683168-18-003128
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20181024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			B2Digital, Inc.
		CENTRAL INDEX KEY:			0000725929
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-VIDEO TAPE RENTAL [7841]
		IRS NUMBER:				840916299
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4522 WEST VILLAGE DRIVE
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33624
		BUSINESS PHONE:		310-663-6615

	MAIL ADDRESS:	
		STREET 1:		4522 WEST VILLAGE DRIVE
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33624

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TELECOMMUNICATION PRODUCTS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 57%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 12pt; color: #280099">John E. Lux, Esq.</FONT></TD>
    <TD STYLE="width: 12%; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 31%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #280099">1629 K Street, Suite 300</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #280099">Washington, DC 20006</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 12pt; color: #280099">Lux Law, pa</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #280099">(202) 780-1000</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #280099">john.lux@securities-law.info</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">October 24, 2018</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Susan Bloch</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Attorney</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Division of Corporation
Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Office of Transportation
and Leisure</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">United States
Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Washington, DC
20549</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 40pt"></TD><TD STYLE="width: 20pt; text-align: left">Re:</TD><TD STYLE="text-align: justify">B2Digital, Incorporated Offering Statement on Form 1-A
Filed August 21, 2018</TD>
</TR>     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">File No. 024-10888</B></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 66.6pt"></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On behalf of B2Digital, Incorporated (the
&ldquo;Company&rdquo;), we respond as follows to the Staff&rsquo;s comment letter, dated October 19, 2018, relating to the above-captioned
Offering Statement on Form 1-A (&ldquo;Offering Statement&rdquo;).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Please note that for the Staff&rsquo;s
convenience, we have recited each of the Staff&rsquo;s comments in italics and provided the Company&rsquo;s response to each comment
immediately thereafter.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 305pt; margin-bottom: 0pt; text-align: left"><I><U>Form 1-A/A Filed October 5, 2018</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 305pt; margin-bottom: 0pt; text-align: left"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 305pt; margin-bottom: 0pt; text-align: left"><I><U>Cover Page</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 305pt; margin-bottom: 0pt; text-align: left"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 305pt; margin-bottom: 0pt; text-align: left"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0pt"></TD><TD STYLE="width: 20pt; text-align: left"><FONT STYLE="font-family: Symbol"><B><I>1.</I></B></FONT></TD><TD STYLE="text-align: justify"><I>We note your response to our prior comment 1 and reissue
the comment in part. We note the offering price is $.01, but the table on the cover page still indicates that the price to the
public is $.001. Please revise for consistency.</I></TD>
</TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.2pt 0pt 40.8pt; text-indent: -35.3pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 6.2pt; margin-bottom: 0pt; text-align: left">The table offering price
has been corrected.</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0pt"></TD><TD STYLE="width: 20pt; text-align: left"><FONT STYLE="font-family: Symbol"><B><I>2.</I></B></FONT></TD><TD STYLE="text-align: justify"><I>We note your response to our prior comments 2 and 3,
and reissue the comments. We note you indicate in your response letter that the securities will only be sold for cash and that
the section relating to the securities being offered for other than cash has been deleted, but the section appears to remain.
Please either delete the language on the cover page that indicates the securities may be sold for promissory notes, services,
and/or other consideration, or revise to indicate how valuations of non-cash consideration will be made, update the &quot;Use
of Proceeds&quot; section, and update the statements indicating how the offering will satisfy your cash requirements for the next
twelve months.</I></TD>
</TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-indent: -35.3pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">This section has been deleted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><I><U>Summary, page 2</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0pt"></TD><TD STYLE="width: 20pt; text-align: left"><FONT STYLE="font-family: Symbol"><B><I>3.</I></B></FONT></TD><TD STYLE="text-align: justify"><I>We note your response to our prior comment 4 and re-issue
the comment in part. Please revise to include disclosure in the summary section that your officers and directors also hold Series
A Preferred Stock, which are entitled to 240 votes per share. Please also revise to disclose here the officers and directors voting
control.</I></TD>
</TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.85pt 0pt 0; text-align: justify">The Summary has been revised
to state as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.85pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.85pt 0pt 0; text-align: justify"><B>Voting Control </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.85pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The officers and directors currently have
voting control of the Company, including ownership of 2,000,000 shares of Series A Preferred Stock are currently issued and outstanding
which votes with the Common Stock on all matters to be voted on by the common stock on an as-converted basis. On such matters,
each holder of Series A Preferred Stock is entitled to 240 votes for each share of Series A Preferred Stock held by such shareholder.
If all of the shares offered in this Offering are sold the officers and directors will control 68.73% of all votes.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><I><U>The Offering, page 4</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0pt"></TD><TD STYLE="width: 20pt; text-align: left"><FONT STYLE="font-family: Symbol"><B><I>4.</I></B></FONT></TD><TD STYLE="text-align: justify"><I>Please revise the number of common shares issued and
outstanding as of the most recent practicable date here, and throughout the filing. Similarly, revise to update the Selling Shareholder
table, at page 19, and the Principal Stockholder Table, at page 43, to the most recent practicable date.</I></TD>
</TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.1in 0pt 40.8pt; text-indent: -35.3pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0.1in; margin-bottom: 0pt; text-align: left">The
number of shares outstanding has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0.1in; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0.1in; margin-bottom: 0pt; text-align: left"><I><U>Use of Proceeds, page 14</U></I></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0pt"></TD><TD STYLE="width: 20pt; text-align: left"><FONT STYLE="font-family: Symbol"><B><I>5.</I></B></FONT></TD><TD STYLE="text-align: justify"><I>We note your response to our prior comment 7. Please
clarify in your disclosure that you do not have a current agreement to acquire a Fight Group, and that the reference to an acquisition
of a Fight Group in your Use of Proceeds discussion does not indicate a current plan to acquire a specific local fight group.</I></TD>
</TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10.5pt 0pt 40.8pt; text-indent: -35.3pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 10.5pt; margin-bottom: 0pt; text-align: left">The
following has been added to the section on Use of Proceeds:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 10.5pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 10.5pt; margin-bottom: 0pt; text-align: left">We
do not have a current agreement to acquire a Fight Group. The reference to an acquisition of a Fight Group in this Use of Proceeds
discussion does not indicate a current plan to acquire a specific local fight group.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 10.5pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 10.5pt; margin-bottom: 0pt; text-align: left"><I><U>Dilution, page 16</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 10.5pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0pt"></TD><TD STYLE="width: 20pt; text-align: left"><FONT STYLE="font-family: Symbol"><B><I>6.</I></B></FONT></TD><TD STYLE="text-align: justify"><I>Please refer to the second paragraph, which indicates
that the historical net tangible book value as of June 30, 2018 was $.001 based on 360,533,444 shares outstanding. Please reconcile
this with the chart and footnote 1 that appears to indicate historical net tangible book value as $.0001 as of June 30, 2018.</I></TD>
</TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 12.9pt 0pt 40.8pt; text-indent: -35.3pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 12.9pt; margin-bottom: 0pt; text-align: left">The historical net tangible
book value has been corrected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><I><U>Distribution, page 17</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0pt"></TD><TD STYLE="width: 20pt; text-align: left"><FONT STYLE="font-family: Symbol"><B><I>7.</I></B></FONT></TD><TD STYLE="text-align: justify"><I>We note your response to our prior comment 9, and reissue
in part because the requested disclosure does not appear to have been added. Please explain here that the offering in being conducted
on a &quot;best-efforts&quot; basis and that your officers are relying upon Rule 3a4- 1 under the Securities Exchange Act of 1934,
as you disclose on the cover page. Please also explain how the officers will comply with Rule 3a4-1. Please disclose how investors
would know if they are purchasing shares directly from the company or from selling shareholders. Finally, please clarify whether
you will involve underwriters given that footnote 4 to the table on the cover page references &ldquo;estimated total offering
expenses, including underwriting discount and commissions&rdquo; and your statement on page 17 that &ldquo;The initial public
offering price was determined by negotiation between us and the Underwriter.&rdquo;</I></TD>
</TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 5.75pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 5.75pt; margin-bottom: 0pt; text-align: left">The following language
has been added to the section on Distribution:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.75pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.75pt 0pt 0"><B><I>The Offering</I></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Offering in being conducted on a &quot;best-efforts&quot;
basis.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="color: Black">Our
officers are relying upon SEC Rule 3a4-1 under the Securities Exchange Act of 1934. The officers of the Company will not be
deemed to be brokers solely by reason of their participation in the sale of the securities. The officers are not subject to a
statutory disqualification; and they will not be compensated in connection with their participation by the payment
of&nbsp;commissions&nbsp;or other remuneration based either directly or indirectly on transactions in securities; and are not
at the time of their participation an&nbsp;associated&nbsp;person of a broker or dealer. They will perform substantial duties
for or on behalf of the issuer otherwise than in connection with transactions in securities. They were not a broker
or dealer, or an associated person of a broker or dealer, within the preceding 12 months. They will not participate in
selling an offering of securities for any issuer more than once every 12 months. They will restrict their participation to
any one or more of the following activities: (a) preparing any written communication or delivering such communication through
the mails or other means that does not involve oral&nbsp;solicitation by the&nbsp;associated person of a potential
purchaser; (b) responding to inquiries of a potential purchaser in a communication initiated by the potential
purchaser; Provided, however,&nbsp;that the content of such responses are limited to information contained in a Offering
Statement filed &nbsp;under the Securities Act&nbsp;of 1933 or other offering document; or (c) performing ministerial and
clerical work involved in effecting any transaction.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company intends to sell all shares
offered by the Company directly before selling shares offered by selling shareholders.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><I><U>Accountants' Compilation Report, page F-2</U></I></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0pt"></TD><TD STYLE="width: 20pt; text-align: left"><FONT STYLE="font-family: Symbol"><B><I>8.</I></B></FONT></TD><TD STYLE="text-align: justify"><I>We note your response to prior comment 12; however,
the accountants' compilation report still remains in the filing. We therefore reissue our comment. Please note that compilation
reports are not appropriate to present because the association of the accountant provides no basis for reliance. Accordingly,
please remove the accountants' compilation report.</I></TD>
</TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.35pt 0pt 40.8pt; text-indent: -35.3pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 6.35pt; margin-bottom: 0pt; text-align: left">The
auditor's compilation report has been removed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 6.35pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 6.35pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 6.35pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 6.35pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 6.35pt; margin-bottom: 0pt; text-align: left"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 6.35pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 6.35pt; margin-bottom: 0pt; text-align: left"><I><U>Exhibits</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 6.35pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0pt"></TD><TD STYLE="width: 20pt; text-align: left"><FONT STYLE="font-family: Symbol"><B><I>9.</I></B></FONT></TD><TD STYLE="text-align: justify"><I>Please file the consent of your independent registered
public accounting firm with your next amendment. See Part III Item 17(11) of Form 1-A.</I></TD>
</TR></TABLE>



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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consent of our independent registered
public accounting firm has been filed.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Other </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company hereby acknowledges:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">should the Commission or the staff, acting pursuant to delegated authority, declare the filing
qualified, it does not foreclose the Commission from taking any action with respect to the filing;</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the action of the Commission or the staff, acting pursuant to delegated authority, in declaring
the filing qualified, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure
in the filing; and</TD></TR>                                                                                    <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the company may not assert staff comments and the declaration of qualification as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 21.25pt 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 21.25pt 0pt 0; text-align: justify; text-indent: 0.5in">We acknowledge
being aware that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">If you would like any
further information or have any questions, please do not hesitate to contact me on my private line &ndash; 727 656 5504 or at the
fax number given above.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="image_001.jpg" ALT="" STYLE="height: 63px; width: 168px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">John E. Lux</P>

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

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

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

<!-- Field: Page; Sequence: 4; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

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



<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  H'!P@'!@H(" @+"@H+#A@0#@T-
M#AT5%A$8(Q\E)"(?(B$F*S<O)BDT*2$B,$$Q-#D[/CX^)2Y$24,\2#<]/CO_
MVP!# 0H+"PX-#AP0$!P[*"(H.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SL[
M.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SO_P  1"  _ *@# 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#V:BBB@ HI
M** %HI,XZ\56FU*QM\^=>01X[-(!32;V$VD6J*R6\3:.O ODD/I&"W\A59O&
M&G-*T%M%=W4X&?*B@;/Z]*U5"J_LLGVD>YO&F^9'YGE[UWXSMSSCZ5QC>*-3
MO+F:'[!<(8E)^SQ8&WWDD[?056T#5IA-+<VN@W5[=2?*\P8*BCT!/:M_J511
M;?YHCVT;V1WU-9U12SL%4=23@"N7N[GQC,I:.UL["+NQF#,!]3Q51-&U>_&^
MZ@CNSV>ZNF*?@@ %2L,K7E-??<'5ULDS>N?%&DV\AB6Y^T3=HK=3(Q_*I],O
MKV^:1[C3FLX>/*\QQO;ZJ.E9]GIFL628MH]*@)ZLJ.2?Y58-OXC;_F(6*_2W
M8_\ LU$H4K6BUZM_Y(:E+JC9I#6.=7.G1K;7LZWM^2<16L9R1VXR<?4U$;+6
M-7)-_<?8+4_\N]NV78?[3]OPK'V3WD[+^MBN?L6;[Q!96DWV:,O=W7:"W&]O
MQ[#\:P[G4O$NHZ@MG9K#9L"#*%&\Q+_M-TS["NEL],L]/@\FS@6%3U*CD_4]
M34\4,4";8D"@G)QW/J:TC4IP^&-_7_(3C)[L<@8(H9MS <G'4T^F.ZQJ6=E5
M1U+' K/E\1:-"Q5]2M\CL'W?RK",)2^%7+;2W-.BJ]I?6M_%YMI<1S)G!*-G
M%%)IIV8[W()]9M+=MF9)7_NPQ,_\A4/]K7TO_'MHUP?>9EC'^-:F,4&J4HKH
M2TWU,D_\)#/T^PV@_P"!2'^@I/[)U"7FZURX([B!%C']:FETV\>\DFCU>XBC
MDQB%40A?H2*R];T7598HX].F,[L?WDMU,?D'LH&/TK>#4FDFE\O\R&K=V/N+
M'0+=L7EU)</Z27#.?RSB@MH-G;FX2WTZ"(?\M)&5C^0R36=;> &GD5]7OVG1
M>?(C)"GZG_ 5%;>"KVVNY9X8].A)8^6VPOY8[;5/&?<YKIM1V]JW^7]?(S][
M?E'#6;S6I#;Z9:W*6@X,D401I/H3PH_,UH6FE[)%L);J&P$@+?9;9\RR#N6<
M\G\*H:'I'BRV-R7GBA:=N9)W\PJ!W51Q5[2_#>IV5Q+-+=V[7$I^:\*%Y2/0
M \+^M.JZ<;J,DE]_]?F**?5%B\U;0/#]N]DX"+C#11QEB<^I]?QK)T.[UZ&&
M>/3=*D>P8YM/M;A#&/YD5*GA;6/[8>^N+BVO K?NA<EF ]#@<9K::WUQU)EU
M&V@4#)\BW)/_ (\:S<J4(V34F][W*2DWKH48[/Q).0]PMB']979POT48%:5C
M:ZK'-YE[J<<Z8_U4< 4?GG-<D^O-<L?)>2ZP2%^U3'+?2*,?SK2L8O%^H#][
M=0Z;;XPH$ WX]AGC\:=2E/E]YI?UTW8HS5]+LZ&_U6STU1]HE^=N$B4;G<^P
M'-4=FKZN<R,VF6A_@7!F<>YZ+52T\*7EG,]Q'K<IG?[TKP*S'\35S^S-;'3Q
M 3];1*QM3C\,E?N[_E8N\GNB_9:;::<A6UA"%OO/U9OJ>IJU7)WE]J5M,;:#
M7&O;KM#;VB$CZGH*E@T;Q#J,!75=9>W5O^65NJAOQ;_"DZ'VIS7XW_(%/I%&
MK?:]I]A)Y+RF6<]((1O<_@*J-/KVH#,:1:3;GJ\V'E/X=!^--LO!]K8@B.]O
M1G[Q60*3]2!FKB^'=,',D#3GUFE9_P"9IWH0^'7SM^G_  X?O'N9DD'A^V8-
MJ-^VH3^DLAD.?9%X_2K"75Q,GEZ/HHA0\":X01*/<+U-;$%G;6HQ;V\40_V$
M J:H=9>OK_DBE S-'T@::9II9C/=7+!I9,;0?8#L**TZ*QE)R=V6DDK(6BBB
MI&%%%% !24M% "4M%% "44M)0!&EO!$Q:.&-&/4JH!-257O+^VL(O,N90@[#
MN?H.]9IEU35SB -I]H?^6K#]ZX]AVK2,)2U>B(<DM$6[_6;33R(V8RSM]V"(
M;G;\*H_8]6UGF^E-A:G_ )=X6_>,/]INWT%:%AI-IIRGR(\R-]Z5^7;ZFKM5
MSQA\"U[L7*Y?$5[.PM=/B$5K D2]]HY/U/>K I:*R;;=V6DEL%%%%(84444
M%%%% !1110 4444 %%%% !24M0R/(V4A #?WFZ#\* %GN(;:(RSRK&@ZLQP*
MS3J%[J!VZ;#Y<1ZW4PP/^ KWJ>+28?.$]T[7<PZ-+RJ_1>@J_@5HG".VK_ B
MTGY&?::/!!+Y\S-=7/>67DCZ#H*T***F4G)W9226PM%%%2,**** "BBB@ HH
)HH **** /__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
