0001469709-14-000087.txt : 20140425 0001469709-14-000087.hdr.sgml : 20140425 20140319160105 ACCESSION NUMBER: 0001469709-14-000087 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140319 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NightFood Holdings, Inc. CENTRAL INDEX KEY: 0001593001 STANDARD INDUSTRIAL CLASSIFICATION: SUGAR & CONFECTIONERY PRODUCTS [2060] IRS NUMBER: 463885019 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 PARKVIEW ROAD CITY: ELMSFORD STATE: NY ZIP: 10523 BUSINESS PHONE: (888)888-6444 MAIL ADDRESS: STREET 1: 85 PARKVIEW ROAD CITY: ELMSFORD STATE: NY ZIP: 10523 CORRESP 1 filename1.htm NightFood Correspondence 03/19/14




FRANK J. HARITON · ATTORNEY AT LAW


1065 Dobbs Ferry Road · White Plains · New York 10607 · (Tel) (914) 674-4373 · (Fax) (914) 693-2963 · (e-mail) hariton@sprynet.com


March 19, 2014


Mr. H. Roger Schwall Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549


Re:

NightFood Holdings, Inc.

Amendment Number 3 to Registration Statement on Form S-1

Filed today

File Number 333-193347


Dear Mr. Schwall:


Today we are filing amendment number 3 to the above captioned registration statement.  This amendment principally involves an updating of the material previously filed and changes to the registration statement in response to the staff’s comment letter dated March 18, 2014.  The numbered paragraph below corresponds to the numbered paragraph in the staff’s comment letter and set forth our response thereto:


1.

The correct reference in the auditors' signature line should have been to Note 8, not Note 1. Note 8 adequately discloses the merger and retroactive application of equity. This amendment corrects the error



Please feel free to contact me with any questions you may have regarding the foregoing.  


Very truly yours,


/s/ Frank J. Hariton


Frank J. Hariton