0001493152-17-007687.txt : 20170810 0001493152-17-007687.hdr.sgml : 20170810 20170711160620 ACCESSION NUMBER: 0001493152-17-007687 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170711 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Digital Donations Technologies, Inc. CENTRAL INDEX KEY: 0001644825 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER PERIPHERAL EQUIPMENT, NEC [3577] IRS NUMBER: 474485832 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 68 SOUTH SERVICE ROAD STREET 2: SUITE 100 CITY: MELVILLE STATE: NY ZIP: 11747 BUSINESS PHONE: 631-465-2163 MAIL ADDRESS: STREET 1: 68 SOUTH SERVICE ROAD STREET 2: SUITE 100 CITY: MELVILLE STATE: NY ZIP: 11747 FORMER COMPANY: FORMER CONFORMED NAME: Fishing Ridge Acquisition Corp DATE OF NAME CHANGE: 20150611 CORRESP 1 filename1.htm

DIGITAL DONATIONS TECHNOLOGIES, INC.

68 South Service Road, Suite 100

Melville, New York 11747

631-465-2163

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

	Re:	Digital Donations Technologies, Inc.
		Registration Statement on Form S-1
		File No. 333-214601

Ladies and Gentlemen:

In regard to the above referenced Registration Statement, Digital Donations Technologies, Inc. (the “Company”) and its management acknowledge that:

●	Should the Commission or its staff, acting pursuant to its delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing;

●	The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

●	The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

DIGITAL DONATIONS TECHNOLOGIES, INC.
/s/ Keith Orlean
Chief Executive Officer