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SEC Comment Letter for Hartford Creative Group, Inc. (HFUS) (CIK 0001482554) (HFUS) — Apr 21, 2014

Hartford Creative Group, Inc. (HFUS) (CIK 0001482554)
Date: April 21, 2014 · CIK: 0001482554 · Accession: 0000000000-14-020158

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File numbers found in text: 000-54439

Date
April 21, 2014
Author
/s/ Melissa Kindelan
Form
UPLOAD
Company
Hartford Creative Group, Inc. (HFUS) (CIK 0001482554)

Letter

April 21 , 2014 Via Email Mr. Robert Heckes Chief Executive Officer PhotoAmigo, Inc. 2532 Foothill Road Santa Barbara , CA 93105

Re: PhotoAmigo, Inc. Item 4.01 Form 8 -K Filed March 10 , 2014 File No. 000-54439

Dear Mr. Heckes :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy a nd adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Melissa Kindelan

Show Raw Text
April 21 , 2014

Via Email
Mr. Robert Heckes
Chief Executive Officer
PhotoAmigo, Inc.
2532 Foothill Road
Santa Barbara , CA 93105

Re: PhotoAmigo, Inc.
Item 4.01 Form 8 -K
Filed March 10 , 2014
File No. 000-54439

Dear Mr. Heckes :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy a nd adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Melissa Kindelan

 Melissa Kindelan
Staff Accountant