Tombstone Technologies, Inc.

100001 Woodloch Forest Drive, Suite 325

The Woodlands, TX 77380

(281)825-5000

November 16, 2010

To: Patrick Kuhn

Staff Accountant

Division of Corporate Finance

Securities and Exchange Commission

Washington, D.C.

Re:	Tombstone Technologies, Inc.
	Item 4.01 Form 8-K
	Filed November 5, 2010
	File No. 000-53514

1.  Attached amendment number 1 to Item 4.01 Form 8-K.

2. Tombstone Technologies, Inc. acknowledges that:

A. Tombstone Technologies, Inc. is responsible for the adequacy and accuracy of the disclosure in the Form 8-K/A.

B. Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Form 8-K/A.

C. Tombstone Technologies, Inc. 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.

Very truly yours,

By /s/John N. Bingham

John N. Bingham

Principal Accounting Officer and Acting Chief Financial Officer