0001493152-18-014370.txt : 20181115 0001493152-18-014370.hdr.sgml : 20181115 20181011161219 ACCESSION NUMBER: 0001493152-18-014370 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181011 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Empire Post Media, Inc. CENTRAL INDEX KEY: 0001478682 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812] IRS NUMBER: 271122308 STATE OF INCORPORATION: NV FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 280 SOUTH BEVERLY DRIVE, STE. 205 CITY: BEVERLY HILLS STATE: CA ZIP: 90212 BUSINESS PHONE: 310-472-5138 MAIL ADDRESS: STREET 1: 280 SOUTH BEVERLY DRIVE, STE. 205 CITY: BEVERLY HILLS STATE: CA ZIP: 90212 CORRESP 1 filename1.htm

 

  BARNETT & LINN  
  ATTORNEYS AT LAW  
  23548 Calabasas Road, Suite 106 ● Calabasas, CA 91302  
     
  www.barnettandlinn.com  
     
WILLIAM B. BARNETT   TELEPHONE: 818-436-6410
Attorney/Principal   FACSIMILE: 818-223-8303
    wbarnett@wbarnettlaw.com

 

October 11, 2018

 

Division of Corporation Finance

Securities and Exchange Commission

100 F Street NE

Washington D.C. 20549

 

  Attn: Justin Dobbie, Legal Branch Chief
    John Stickel, Legal
    Beverly Singleton, Accounting
    Andrew Mew, Accounting

 

    Re: Empire Post Media, Inc. (“Registrant” and/or “Company”)
      Amendment No. 3 to Registration Statement on Form 10
      Filed on July 10, 2018
      File No. 000-55962

 

Gentlepersons:

 

The Registrant hereby files its Amendment No.3 to Registration Statement on Form 10 (“Amendment No.3). The Amendment No.3 has been revised in accordance with the Commission’s comment letter dated October 10, 2018 (“Comment Letter”).

 

Amendment No. 2 to Registration Statement on Form 10

 

General

 

1. In regard to your comment, we have included all the information required by Item 13, in accordance with Exchange Act Rule 12b-15.

 

We believe that we have responded to all your comment, fairly and reasonably. Please do not hesitate to contact the undersigned as soon as possible should you have any further questions or comments.

 

Thank you for your cooperation and courtesies in this matter.

 

  Very truly yours,
   
  Barnett & Linn
 
  William B. Barnett

 

WBB: scc

cc/ Mr. P. Dunn, CEO

 

 

 

 

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