organa_corresp.htm

0001477932-11-001345.txt : 20120221 0001477932-11-001345.hdr.sgml : 20120220 20110809152141 ACCESSION NUMBER: 0001477932-11-001345 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110809 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ORGANA GARDENS INTERNATIONAL CENTRAL INDEX KEY: 0000746631 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 881955105 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35 SOUTH AVE CITY: PATCHOGUE STATE: NY ZIP: 11772 BUSINESS PHONE: 888-488-6882 MAIL ADDRESS: STREET 1: 35 SOUTH AVE CITY: PATCHOGUE STATE: NY ZIP: 11772 FORMER COMPANY: FORMER CONFORMED NAME: PARTICLE DRILLING TECHNOLOGIES INC/NV DATE OF NAME CHANGE: 20110128 FORMER COMPANY: FORMER CONFORMED NAME: ORGANA GARDENS INTERNATIONAL INC. DATE OF NAME CHANGE: 20090416 FORMER COMPANY: FORMER CONFORMED NAME: SHOTGUN ENERGY CORP DATE OF NAME CHANGE: 20070926 CORRESP 1 filename1.htm organa_corresp.htm

ORGANA GARDENS

Sustainable Vertical Garden Systems

Corporate Office: 35 South Ocean Avenue, Patchogue, New York, 11772

Phone: 1-888-488-6882 Fax: 1-888-265-0498

August 9, 2011

Anne Nguyen Parker

Branch Chief

Division of Corporate Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Reference: Organa Gardens International Inc.

Form 10-K for the Fiscal Year ended December 31, 2010

Filed March 31, 2011

File No.: 0-13577

Dear Ms. Parker:

We received your letter of July 26, 2011, containing comments prepared by the Staff of the Securities and Exchange Commissions, which pertain to the Form 10-K for the Fiscal Year ended December 31, 2010, filed March 31, 2011.

We are in the process of completing our current Form 10Q. As such, we need additional time to complete the response to the July 26, 2011 comment letter. We will provide the requested information on or before August 19, 2011.

Thank you for your attention herein.

Yours truly,

Organa Gardens International Inc.

/s/: Jaclyn Cruz

Jaclyn Cruz

President

E-mail: info@organagardens.com Website: www.organagardens.com

GRAPHIC 2 img001.jpg begin 644 img001.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+ M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#WR20(N37E MFL_%>=/$!LM$LX[NW@W>:Y;YI2."$]@?Q/:NE^(6KR:7X6OY8&VR^7L1AV+' M&?UKYTM]'O3,6D'"-N9T?E=W3ISUJ7.,7[QV8:A[1.5KGTEHWCC2=6T,ZC]I M5?+4><@)RK8Y&.O7UKG]9^)DUM&C:=9PRQR94.92S*>W`&*\TCLKR*RED%Q; MQW1PC[&PH8CA7(X/?!]ZQ]&UAQ=M:W411VZA>C?AT-<]>K?6D]#DK2)@K"6-`0AZ$X'4=Z]&_X2;2=RH+DF5I4B6/!#%F.!@=Z\ M)6.WMH/-LKAQ*6WAI'.UB.Q]#QP:BU/Q7J%T;9Y%3^T;)@\=Y"1YIQ]XD]^" M.:RPU5I/F=SGC)H^A-.UBPU;SA93F0PN4D4AE*D>H/XU8@O;6YFFA@G622$[ M9%5LE3[U\[/XYU[47\F'58GGEE2Y*KU*Q`D#MG)ZKWQ6]HWB;4[*[NV98U?4 M`9"\:X+[E.W;UP`23CUK>59QLVM"^<]QBE29-T;;ER5S[@X/ZBGUY?X:\>7' M_"2:7XH9K6$U-71:=SSGXECS-%E4G@.C'\#7D MEU<36A1K9,JSDQ&;^)0?ND_49^M>O_$)=VF3CZ?SKRG5,R001`C9%(S)[9P: MX,9)QJ)^1]7DU*%?!SI26[?Y(J6$0MY3<7;G[)OB6Y16W'.22Q!Z@G\JSYHW M%[<0P0K*@E)MI#^`JOJ=P=S*#][@^]>@Z3IB0^'+*=X6+F`.[;#D<9I M4?>3YCAS?#4J4(QIK9_H<#J[W45L&N9//C#DE6/0D8Z=Q6;IT&=X(T>9B5Z_-C'0 M#]:UY>6&A\\U9&S8Z/::=:17]OM%<2RE6B/F&.2(X.?EZ-W%?0F:^8?A\T=Q\1]$ECN'?%RXV. M7F,^6=^R_P`SZ[()QC1G M?=-OUT-W1?#=MI$:W-S`L]ZW)D<9"'T4?UKI8=29,>K6[.L,[ MI&ADXSQUJMJ:?8K@INW(0&0^H/2OFW*=1\TF;V55VE\19\0_#VR\8!+M94L[ MZ,$B:)`=P]&'<>_6O%)=/?PMXBFM[\;IDW(S)R"#T8?6O7;3Q#=Q*\,F:X[Q#%-JGB6R2SMEGN'@:-\G`5<]2?SKV\'BE=4NEM;GA8[`R@G(XR* M^N&TV2SCBR95(#9P1]/6J#6[CEE8A0W(]*ZSXA/*MEB!E$KRHBEAD9)Q7EEGXDF M34Y(+A0KPOY<@CZ`^X_K7DYE3E.3MV/4P&)A37LY.UV:/B2X@M;HS`;R0453 MSQGK6JDSZCH5G>LA7?&!SWQQD?E6<+*UU?72K_-$;7>BYYR6P?Y?K6P@C30K M>VBR([=3&H/7`KQJ]HPC#JCT\&Y2KRK]'=?=I^A@A]DC$\`5K>!K*'4]7O)4 M&2N(P?UKG;WSKF9K>$A>,N_915OPCK">$=282S^;#.WWB,%6KHH4>97,L?C( M*].^IT/B1)M,>;RW*^@'>O,?%8:_T`74Q+36UQM1B,$Q-V/T->M:Y/;ZHIDA M(88SGUS7G6OZ=)/"EA`IDEN)%0*.@YSD^@'K7;AJRC-1/)G+FA>1D?"UE/Q) MT$1Y`$YR#TSM-?6M?*GPLTFZ/Q0L"L#JMG.3,3P%X(_GTKZKKVH-/8Y#@_'6 MX0QLB[F6>,@?1J\1NM,NK"XO;VX4E;AF97SP.*U+S8SMR!530]'-Q<+=2(1CD'N*Z_6+`?N<<"N3UJ"_2$RM;RB#/$A7 M@>E=98^')]+5KJ[GW32L"ZYRN??UJ[/$T<*&534DZD MW4.6\/\`B1K>R\B7S&8>V2O4_KBJFD^'_,U(VT M6#@DY/0*.YKJ;NPBM4@CC.=H.3W+5&)C3A\.['5J\RL7O"*1KXJMGB#`R3;G M^H&.:]@KRCPRCVGB:PB;AWKUW9>[TW?O^AE#8Y3Q1;J_P!]=R=P M:XU?#>EI<>:MG$&ZA@*],U>R%U`1CFN/>VFMWV-'N4'CVKM:N65EC6-0%4`# ML*&)*D59)7;CR7_/_P"M431DCB-OS_\`K5/*.YE7\!GMRH'S#D5@WK!4#SOM M6/@>I/H!W-=>8&/_`"S;\_\`ZU,%A!YPE-J&D'1B,D?I6-7#*I*Y.IS6A:7= M"?[;<`Q>9GY3UP:TW42W"AE^:,Y;'^?I6NT3L?N-^?\`]:A-,EN),H-I/!)& MY459#7^Z:Q[I%+'Y1^5%%=!15V)_='Y4FQ?[H_*BB@ H`V+_`'1^5&Q?[H_*BB@!=B?W1^56K5%WCY1^5%%`&PGW:=110!__V3\_ ` end