CORRESP 8 filename8.htm dgdm_corresp.htm

 

NEWLAN & NEWLAN, LTD.

Attorneys at Law

2201 Long Prairie Road – Suite 107-762

Flower Mound, Texas 75022

 

 

February 9, 2021

 

Edward M. Kelly, Senior Counsel

Office of Manufacturing and Construction

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Digital Development Partners, Inc.

 

Post-qualification Amendment 3 to Offering Statement on Form 1-A

Filed December 29, 2020

File No. 024-11215

 

Dr Mr. Kelly:

 

This is in response to the letter of comment of the Staff dated January 6, 2021, relating to the captioned Post-Qualification Amendment No. 3 to the Offering Statement on Form 1-A of Digital Development Partners, Inc. (the “Company”). The comment of the Staff is addressed below:

 

Comment No. 1: Please be advised that, in response to such comment, there are included the required consents of the Company’s independent auditors.

 

Please feel free to contact the undersigned at (940) 367-6154, should you have any questions regarding any of the Company’s responses.

 

We believe the Company’s Offering Statement is now in order for Qualification.

 

Thank you for your attention in this matter.

 

 

Sincerely,

 

NEWLAN & NEWLAN, LTD.

       
By: /s/ ERIC NEWLAN

 

 

Eric Newlan  

  

cc: Digital Development Partners, Inc.