0001127855-11-000279.txt : 20110826 0001127855-11-000279.hdr.sgml : 20110826 20110610155301 ACCESSION NUMBER: 0001127855-11-000279 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110610 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DogInn Inc. CENTRAL INDEX KEY: 0001515718 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 273191889 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1380 LOUGAR AVE CITY: SARNIA STATE: A6 ZIP: N7S 5N7 BUSINESS PHONE: (519) 381-7086 MAIL ADDRESS: STREET 1: 1380 LOUGAR AVE CITY: SARNIA STATE: A6 ZIP: N7S 5N7 CORRESP 1 filename1.htm doginnletter061011.htm

DogInn Inc.
1380 Lougar Ave.
Sarnia, Ontario N7S 5N7

June 10, 2011

UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
100 F Street, N.E., Mail Stop 4631
Washington, D.C. 20549


Attn: Ryan Houseal


Re:          DogInn Inc.
Registration Statement on Form S-1
File No. 333-173438


Dear Mr. Houseal,

As per previous comment 11 of the SEC letter dated May 6, 2011, the company revised the disclosure of its market statistics to include references to the American Pet Products Association’s (APPA) website from which the statistics were taken. The Company realizes it was requested to supply the 2011-2012 APPA National Pet Owners Survey which is referenced on the APPA website, however the cost of the report is $2,995. The Company does not believe the cost of this report is reasonable at this time in the Company’s development.

Yours truly,

/s/ Thomas Bartlett

Thomas Bartlett
President