TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 23, 2020 Fabian G. Deneault Chairman and President Digital Development Partners, Inc. 17800 Castleton Street, Suite 300 City of Industry, CA 91748 Re: Digital Development Partners, Inc. Amendment 4 to Current Report on Form 8-K Filed July 13, 2020 File No. 0-52828 Dear Mr. Deneault: We have reviewed your filing and have the following comment. In our comment we may ask you to provide us information so that we may better understand your disclosure. Please respond to the comment within 10 business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe that our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Amendment 4 to Current Report on Form 8-K filed July 13, 2020 General 1. We note that you have provided audited financial statements of BlackBird Potentials, Inc. for the periods ended December 31, 2019 and 2018. You have not updated, however, the related Form 10 information, including "Management s Discussion and Analysis of Financial Condition and Results of Operations." Please file an amended Form 8-K which includes this updated information. We remind you 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. You may contact Melissa Gilmore, Staff Accountant, at (202) 551-3777 or Claire Erlanger, Staff Accountant, at (202) 551-3301 if you have questions regarding the comment on the financial statements and related matters. Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 or Jay E. Ingram, Legal Branch Chief, at (202) 551-3397 with any other Fabian G. Deneault Digital Development Partners, Inc. July 23, 2020 Page 2 questions. Sincerely, FirstName LastNameFabian G. Deneault Division of Corporation Finance Comapany NameDigital Development Partners, Inc. Office of Manufacturing July 23, 2020 Page 2 cc: Eric J. Newlan, Esq. FirstName LastName