SEC Comment Letter for Black Bird Biotech, Inc. (BBBT) (CIK 0001409999) — May 18, 2020
Black Bird Biotech, Inc. (BBBT) (CIK 0001409999)
Date: May 18, 2020 · CIK: 0001409999 · Accession: 0000000000-20-004375
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Letter
United States securities and exchange commission logo May 18, 2020 Fabian G. Deneault Chairman and President Digital Development Partners, Inc. 17800 Castleton Street, Suite 300 City of Industry, CA 91748 Re:Digital Development Partners, Inc. Amendment 3 to Current Report on Form 8-K Filed May 11, 2020 File No. 0-52828 Dear Mr. Deneault: We have reviewed your filing and have the following comment. In our comment we may ask you to provide us information so that we may better understand your disclosure. Please respond to the comment within 10 business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe that our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Amendment 3 to Current Report on Form 8-K filed May 11, 2020 Audited Financial Statements, page F-9 1.We note that you have not complied with our comment in our April 14, 2020 letter. We reissue the comment in its entirety. Please update your 8-K to include the audited financial statements of Black Bird Potentials for the year ended December 31, 2019. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action, or absence of action by the staff. You may contact Melissa Gilmore, Staff Accountant, at (202) 551-3777 or Claire Erlanger, Staff Accountant, at (202) 551-3301 if you have questions regarding comments on the financial statements and related matters. Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 or Jay E. Ingram, Legal Branch Chief, at (202) 551-3397 with any other questions.
FirstName LastNameFabian G. Deneault Comapany NameDigital Development Partners, Inc. May 18, 2020 Page 2 FirstName LastName Fabian G. Deneault Digital Development Partners, Inc. May 18, 2020 Page 2 Sincerely, Division of Corporation Finance Office of Manufacturing cc: Eric J. Newlan
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United States securities and exchange commission logo
May 18, 2020
Fabian G. Deneault
Chairman and President
Digital Development Partners, Inc.
17800 Castleton Street, Suite 300
City of Industry, CA 91748
Re:Digital Development Partners, Inc.
Amendment 3 to Current Report on Form 8-K
Filed May 11, 2020
File No. 0-52828
Dear Mr. Deneault:
We have reviewed your filing and have the following comment. In our comment we may
ask you to provide us information so that we may better understand your disclosure.
Please respond to the comment within 10 business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe that
our comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Amendment 3 to Current Report on Form 8-K filed May 11, 2020
Audited Financial Statements, page F-9
1.We note that you have not complied with our comment in our April 14, 2020 letter.
We reissue the comment in its entirety. Please update your 8-K to include the audited
financial statements of Black Bird Potentials for the year ended December 31, 2019.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action, or absence of
action by the staff.
You may contact Melissa Gilmore, Staff Accountant, at (202) 551-3777 or Claire
Erlanger, Staff Accountant, at (202) 551-3301 if you have questions regarding comments on the
financial statements and related matters. Please contact Edward M. Kelly, Senior Counsel, at
(202) 551-3728 or Jay E. Ingram, Legal Branch Chief, at (202) 551-3397 with any other
questions.
FirstName LastNameFabian G. Deneault
Comapany NameDigital Development Partners, Inc.
May 18, 2020 Page 2
FirstName LastName
Fabian G. Deneault
Digital Development Partners, Inc.
May 18, 2020
Page 2
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Eric J. Newlan