0001127855-13-000495.txt : 20130827 0001127855-13-000495.hdr.sgml : 20130827 20130717174843 ACCESSION NUMBER: 0001127855-13-000495 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Port of Call Online Inc. CENTRAL INDEX KEY: 0001575858 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380] IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 40 WARREN STREET CITY: CHARLESTOWN STATE: MA ZIP: 02129 BUSINESS PHONE: (617) 886-5151 MAIL ADDRESS: STREET 1: 40 WARREN STREET CITY: CHARLESTOWN STATE: MA ZIP: 02129 CORRESP 1 filename1.htm portofcallcorresp071713.htm
 
 
PORT OF CALL ONLINE INC.
40 Warren Street, Floor 3
Charlestown, MA 02129


July 17, 2013

UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
100 F Street,  Washington, D.C. 20549

Attn: Celeste M. Murphy

Re:
Port of Call Online Inc.
 
Amendment No. 2 to Registration Statement on Form S-1
 
File No. 333-188575


We are in receipt of your comment letter of July 11, 2013 and have filed an amendment to the S-1.

Please find below responses to your comments in the same order they were presented in your letter.

General

1.  The Company has made the requested changes

Yours truly,

/s/ Joseph C. Shea, III

Joseph C. Shea, III
CEO