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 | |
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William B. Barnett |
WBB: scc
cc/ Mr. P. Dunn, CEO