SecProbe.io

September 6, 2011
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David Dreslin Chief Executive Officer  Mascot Properties, Inc. 7985 113th Street, Suite 220 Seminole, FL 33772
Re: Mascot Properties, Inc.
  Amendment No. 3 to Registra tion Statement on Form S-1
Filed August 24, 2011
  File No. 333-174445

Dear Mr. Dreslin:
 We have reviewed your registration statem ent and have the following comments.  In
some of our comments, we may ask you to provi de us with information so we may better
understand your disclosure.
 Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe  our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
 After reviewing any amendment to your re gistration statement and the information you
provide in response to these comments, we may have additional comments.
 General

1. Please update your financial statements in a ccordance with Rule 8-08 of Regulation S-X.

We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing incl udes the information the Securities Act of 1933 and
all applicable Securities Act rules require.  Since the company and its management are in
possession of all facts relating to a company’s disc losure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

David Dreslin
Mascot Properties, Inc. September 6, 2011 Page 2
 Notwithstanding our comments, in the event you request acceleration of  the effective date
of the pending registration statement please pr ovide a written statement from the company
acknowledging that:
 should the Commission or the staff, acting purs uant to delegated authority, declare the
filing effective, it does not foreclose the Co mmission 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 filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

 the company may not assert staff comments a nd 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.

Please refer to Rules 460 and 461 regarding re quests for acceleration.  We will consider a
written request for acceleration of  the effective date of the regi stration statement as confirmation
of the fact that those reques ting acceleration are aware of thei r respective responsibilities under
the Securities Act of 1933 and the Securities Excha nge Act of 1934 as they relate to the proposed
public offering of the securities specified in th e above registration stat ement.  Please allow
adequate time for us to review any amendment prior to the requested effective date of the
registration statement.
 You may contact Wilson Lee at (202) 551-3468 or Jessica Barberich at (202) 551-3782 if
you have questions regarding comments on the fina ncial statements and related matters.  Please
contact Adam F. Turk at (202) 551-3657 or me  at (202) 551-3233 with any other questions.

Sincerely,
   /s/ Tom Kluck
Tom Kluck Legal Branch Chief
 cc:  Lucosky Brookman LLP
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