-----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,
 VeHTwWWR4QgGXlc55m+HWsFD/rxktu/kTMWHfbc+0toBrfVuwtERu2+u40Eai5Lb
 7CqdvUSSx+A4dej2Itv/Qw==

<SEC-DOCUMENT>0000000000-07-036479.txt : 20070924
<SEC-HEADER>0000000000-07-036479.hdr.sgml : 20070924
<ACCEPTANCE-DATETIME>20070726155105
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-036479
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070726

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOMBSTONE CARDS, INC.
		CENTRAL INDEX KEY:			0001377318
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMERCIAL PRINTING [2750]
		IRS NUMBER:				510541963
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		5380 HIGHLANDS DRIVE
		CITY:			LONGMONT
		STATE:			CO
		ZIP:			80503
		BUSINESS PHONE:		303-684-6644

	MAIL ADDRESS:	
		STREET 1:		5380 HIGHLANDS DRIVE
		CITY:			LONGMONT
		STATE:			CO
		ZIP:			80503
PUBLIC REFERENCE ACCESSION NUMBER:		0001065949-07-000109
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>tombstonecmtltrupload.pdf
<DESCRIPTION>COMMENT LETTER RE FORM SB-2/A5 (333-138184) AS PREP'D BY RAVITZ/KUHN/WEBB ON 7/26/07
<TEXT>
<PDF>
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