SEC Company Response from Mama's Creations, Inc. (MAMA) (CIK 0001520358) (MAMA) — Jan 8, 2013
Mama's Creations, Inc. (MAMA) (CIK 0001520358)
Date: Jan. 8, 2013 · CIK: 0001520358 · Accession: 0001493152-13-000030
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File numbers found in text: 333-174445
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CORRESP
1
filename1.htm
Mascot
Properties, Inc.
7985
113th Street, Suite 220
Seminole,
FL 33772
January
8 , 2013
Sonya
Barros
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Mascot
Properties, Inc.
Post-Effective
Amendment No.1 to Registration Statement on Form S-1
Filed
December 18, 2012
File
No. 333-174445
Dear
Ms. Barros:
By
phone call on December 21, 2012, the staff (the “Staff,” “you” or “your”)
of the U.S. Securities & Exchange Commission (the “Commission”) provided Mascot Properties, Inc. (the “Company,”
“we,” “us” or “our”) with verbal comments to the Company’s Post
– Effective Amendment No.1 to Registration Statement on Form S-1filed on December 18,
2012 (the “Post-Effective Amendment”). The Company was asked to state whether or not there had been any sales
of securities under its Registration Statement on Form S-1 originally filed with the Commission on May 24, 2011 and declared effective
on September 16, 2011 (the “Registration Statement”). The Company hereby represents that no sales of securities
were made under the Registration Statement. Further, the Company has furnished Exhibit 101 to the Post-Effective Amendment
in accordance with Rule 405 of Regulation S-T.
Very
Truly Yours,
/s/
David Dreslin
David
Dreslin
Chief
Executive Officer
Mascot
Properties, Inc.