-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Aa7SMCf3UfL1DuNS7F+Pk4dKe9gGs2J0F9m/ct8xENTk/IR4X3KYfoKwaHEpT/0t Bg4zcPLcJwlHndGLK5jQlg== 0001144204-10-033350.txt : 20100804 0001144204-10-033350.hdr.sgml : 20100804 20100614164411 ACCESSION NUMBER: 0001144204-10-033350 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Zoo Entertainment, Inc CENTRAL INDEX KEY: 0001326652 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3805 EDWARDS ROAD, STREET 2: SUITE 400 CITY: CINCINNATI, STATE: OH ZIP: 45209 BUSINESS PHONE: 513.824.8297 MAIL ADDRESS: STREET 1: 3805 EDWARDS ROAD, STREET 2: SUITE 400 CITY: CINCINNATI, STATE: OH ZIP: 45209 FORMER COMPANY: FORMER CONFORMED NAME: Driftwood Ventures, Inc. DATE OF NAME CHANGE: 20050510 CORRESP 1 filename1.htm Unassociated Document
ZOO ENTERTAINMENT, INC.
3805 Edwards Road, Suite 400
Cincinnati, Ohio  45209
 
   
June 14, 2010
  

Morgan Youngwood
Staff Accountant
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
Washington, D.C.  20549

RE: 
Zoo Entertainment, Inc.
Form 8-K
Filed on June 7, 2010
File No.: 333-163937

Dear Mr. Youngwood:

We hereby file with the Securities and Exchange Commission (the “Commission”) Amendment No. 1 (the “Amendment”) to the Current Report on Form 8-K, as initially filed by Zoo Entertainment, Inc. (the “Company”) with the Commission on June 7, 2010 (the “Form 8-K”).  Set forth below is the Company’s response to the Commission’s comment given by letter dated June 10, 2010.  

Form 8-K filed on June 7, 2010

1.  You appear to have incorrectly filed your Form 8-K under the Item 4.01 designation.  Please amend your filing and re-file under the 4.02 designation.

Response:  The Company has filed the Amendment in order to re-file the Form 8-K under the Item 4.02 designation.


The Company hereby acknowledges that:

 
·
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
 
·
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
 
·
The Company 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.
 
 
 
 
 
Please call our counsel at (212) 692-6809 with any comments or questions regarding the Amendment and please send a copy of any written comments to the following address.

Mekhala Attonito, Esq.
Mintz, Levin, Cohn, Ferris,
Glovsky and Popeo, P.C.
666 Third Avenue
New York, NY 10017
Phone: (212) 935-3000
Fax: (212) 983-3115
 
     
   
Sincerely,
  
       
       
 
 
 /s/ Mark Seremet  
    Mark Seremet  
    Chief Executive Officer  
       
 
 
 
 
 
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