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SEC Company Response from Mama's Creations, Inc. (MAMA) (CIK 0001520358) (MAMA) — Sep 14, 2011

Mama's Creations, Inc. (MAMA) (CIK 0001520358)
Date: Sept. 14, 2011 · CIK: 0001520358 · Accession: 0001144204-11-053037

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File numbers found in text: 333-174445

Date
September 14, 2011
Author
Not clearly detected
Form
CORRESP
Company
Mama's Creations, Inc. (MAMA) (CIK 0001520358)

Letter

VIA EDGAR Mascot Properties, Inc. Amendment No. 4 to Registration Statement on Form S-1 Filed September 9, 2011 File No. 333-174445

Dear Mr. Turk:

Mascot Properties, Inc. (the “Company”) respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), that the U.S. Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement so that it may become effective at 12:00 p.m., Eastern Daylight Time, on Friday September 16, 2011, or as soon thereafter as practicable. The Company would also appreciate telephone notice of such effectiveness to Lawrence Metelitsa at (732) 395-4400.

In connection with the Company’s request for acceleration of effectiveness of the above-referenced Registration Statement, the Company acknowledges the following:

(1)

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

(2)

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

(3)

The Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.

Very truly yours,
MASCOT PROPERTIES, INC.

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CORRESP
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    Unassociated Document

MASCOT PROPERTIES, INC.

7985 113th STREET, SUITE 220

SEMINOLE, FL 33772

(727) 393-7439

September 14, 2011

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, NE.

Washington, D.C. 20549

Attn: Adam Turk

Re:

Mascot Properties, Inc.

Amendment No. 4 to Registration Statement on Form S-1

Filed September 9, 2011

File No. 333-174445

Dear Mr. Turk:

Mascot Properties, Inc. (the “Company”) respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), that the U.S. Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement so that it may become effective at 12:00 p.m., Eastern Daylight Time, on Friday September 16, 2011, or as soon thereafter as practicable.  The Company would also appreciate telephone notice of such effectiveness to Lawrence Metelitsa at (732) 395-4400.

In connection with the Company’s request for acceleration of effectiveness of the above-referenced Registration Statement, the Company acknowledges the following:

(1)

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

(2)

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

(3)

The Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.

Very truly yours,

MASCOT PROPERTIES, INC.

By:

/s/ David Dreslin

Name: David Dreslin

Title: Chief Executive Officer