Power Sports Factory (PPMC) CORRESP Correspondence with SEC

POWER SPORTS FACTORY, INC.

6950 Central Highway

Pennsauken, NJ 08109

December 16, 2008

Securities and Exchange Commission

Washington, D.C. 20549

RE:  Power Sports Factory, Inc.

(formerly Purchase Point Media Corp.)

SEC Comment Letter dated September 4, 2008

Form 10-K for the year ended December 31, 2007

Form 10-Q for the quarterly period ended March 31, 2008

File No. 0-25385

Dear Sir/Madam:

We are submitting herein the responses of Power Sports Factory, Inc. (the “Company”) to the comments set forth in your comment letter dated September 4, 2008 on the captioned filings under the Securities Exchange Act of 1934, as amended.

As part of the response to the Commission’s comments, by the close of 2008, the Company plans to file a second amended Form 10-K for the year ended December 31, 2007 (the “Second Amended Form 10-K”) and a second amended Form 10-Q for the quarterly period ended March 31, 2008.

Form 10-K for the year ended December 31, 2007

Report of Independent Registered Public Accounting Firm, page 16

1.   Auditor’s Report. In the Amended Form 10-K, the auditor’s report will reflect the reference to Note 14.

Financial Statements

2.   Recapitalization. The additional paid-in capital of $74,000 has been changed to $-0- of PSF, the acquirer. The stated capital for the initial capitalization consisted of 60,000,000 common shares with a stated capital of $174,000 and 1,650,000 preferred shares with a stated capital of $27,500. The total capitalization of PSF prior to the reverse acquisition was $201,500.  The change will be reflected in the Second Amended Form 10-K.

The acquisition of PPMC will be reflected in the Second Amended Form 10-K.  The elimination of the additional paid-in capital of $138,928 has been offset against the retained deficit of $4,054,757 (which includes an additional loss of $41,944 from July 1, 2007 to the date of the acquisition).  Attached as Schedule A are trial balances immediately prior to the acquisition, restated balance sheet (Schedule B) and statement of stockholders' deficiency as of December 31, 2007 (Schedule C).

3.   Preferred Stock Deposit. The issuance of the preferred stock for the deposit on inventory has been recorded as a non-cash transaction in the cash flow statement.  The proceeds from the sales of preferred stock on the cash flow statement reflect cash received from the sale of preferred stock in a separate transaction.

4.   Non-Reliance 8-K; Internal Control. The Company will file an Item 4.02 Form 8-K reporting non-reliance on the financial statements issued prior to the restatement.

In accordance with §240.13a-14(c) of the General Rules and Regulations, Securities Exchange Act of 1934, for purposes of the certification rules applicable to filings under Section 13 of the Exchange Act, "disclosure controls and procedures" are defined as controls and other procedures of an issuer that are designed to ensure that information required to be disclosed by the issuer in the reports filed or submitted by it under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms. "Disclosure controls and procedures" include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in its Exchange Act reports is accumulated and communicated to the issuer's management, including its principal executive and financial officers, as appropriate to allow timely decisions regarding required disclosure.

The Company believes its “disclosure controls and procedures” as so defined are effective.  The error leading to the restatement of our Form 10-K/A for the year ended December 31, 2007 and our Form 10-Q for the quarterly period ended March 31, 2008, was an error in the application of the accounting rules relating reverse acquisitions, and was not due to our internal failure to ensure that information required to be disclosed by an issuer in its Exchange Act reports is accumulated and communicated to the issuer's management, including its principal executive and financial officers, as appropriate to allow timely decisions regarding required disclosure.

The undersigned, Shawn Landgraf, the Chief Executive Officer of the Company, is primarily responsible for the accuracy and adequacy of the disclosure in the Company’s filings with the Securities and Exchange Commission.

I acknowledge that staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filings and that 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.

I am also aware that the Division of Enforcement has access to all information we provide to the staff of the Division of Corporation Finance in your review of our filings or in response to your comments on our filings.

Sincerely,

POWER SPORTS FACTORY, INC.

By:  /s/ Shawn Landgraf

Shawn Landgraf

Chief Executive Officer

SCHEDULE A

PURCHASE POINT MEDIA CORP

TRAIL BALANCE

SEPTEMBER 30, 2007

			TRIAL BALANCE
ACCT #			DR		CR		TRANSACTION									ADJUSTED T/B
			07/01/07				AJE #		DR		AJE #		CR			09/30/07					REF		COMB
																			0.00
	1070	CASH -		0.00													0.00					310
1912		PATENTS & TRADEMARKS		23,743.00								6		23,743.00			0.00					313-1				1
1914		ACCUMULATED AMORT				15,300.03		6		15,640.37		2		340.34					(0.00	)		313-1		0.00		1
	1200	LOAN RECEIVABLE PSF		200,000.00								6		200,000.00			0.00					312
	1201	INTEREST RECEIVABLE - PSF		1,500.00				7		2,580.00		6		4,080.00			0.00					312
	1300	PREPAID EXPENSES															0.00
1915		SECURITY DEPOSITS															0.00				SALY
	1100	INVESTMENT - PSF															0.00					311
	1840	COMPUTER EQUIPMENT		4,900.61								6		4,900.61			0.00					313				2
	1845	ACCUM DEPREC COMPUTER				3,240.43		6		3,381.99		1		141.56					0.00			313		(0.00	)	2
	2115	ACCOUNTS PAYABLE				110,523.39		6		110,523.39									0.00			355				4
	2115-1	ACCRUED INTEREST - RELATED				476,950.70		6		493,806.23		5		16,855.53					0.00			355
	2117	ACCOUNTS PAYABLE - RELATED				288,000.00		6		306,000.00		5		18,000.00					0.00			355
	2118	ACCRUED EXPENSES				84,481.12		6		87,243.05		5		2,761.93					0.00			355		—		4
	2110	DUE TO AMTEL				567,911.25		6		567,911.25									0.00			361				3
	2111	DUE TO ALPAC				200,000.00		6		200,000.00									0.00
	2120	DUE TO OFF /SHAREHD  AF				314,968.29		6		321,392.44		3-4		6,424.15					(0.00	)		361		(0.00	)	3
		NOTE PAYABLE										6		1,200,000.00					1,200,000.00
		DIVIDEND PAYABLE										6		673,175.11					673,175.11
	3350	COMMON STOCK				2,042,484.58													2,042,484.58			375
	3351	ADD'L PAID IN CAPITAL				138,926.34													138,926.34			375
	3390	PREFERRED STOCK				170.00													170.00			375
	3560	RETAINED EARNINGS (DEFICIT)		4,012,812.52													4,012,812.52					375
				4,242,956.13		4,242,956.13				2,108,478.72				2,150,422.23			4,012,812.52		4,054,756.03
				0.00										41,943.51			(41,943.51	)
		SELLING GEN'L & ADMIN
	5000	INTEREST INCOME										7		2,580.00					2,580.00
	5790	AUTO						4		1,620.35							1,620.35
	5690	INTEREST EXPENSE						5		16,855.53							16,855.53					390-1
	5630	CONSULTING															0.00
	5660	AMORTIZATION & DEPREC						1-2		481.90							481.90				313 & 313-1
	5615	ADVERTISING						4		74.32							74.32
	5785	TRAVEL															0.00
	5786	TRAVEL & ENTERTAINMENT															0.00
	5687	TRANSFER AGENT										5		4,088.07			(4,088.07	)
	5692	LEGAL															0.00
	5781	FILINGS						3		35.00							35.00
	5780	TELEPHONE						3		73.48							73.48
	5700	OFFICE						4		263.38							263.38
	5610	ACCOUNTING						5		6,850.00							6,850.00
	5760	RENT						4		4,300.92							4,300.92
	5761	STATE FILING FEES															0.00
																	0.00
	5631	MARKETING															0.00
	5720	MISCELLANEOUS															0.00
	5800	OFFICER PAYROLL						5		18,000.00							18,000.00					355
	5661	BOOKKEEPING															0.00
	5725	GOV'T FEE						4		56.70							56.70
				0.00		0.00				48,611.58				6,668.07			44,523.51		2,580.00
				0.00										(41,943.51	)		41,943.51
	6	PATENTS				23,743.00
		ACCUM AMORT		15,640.37
		LOAN PSF				200,000.00
		INTEREST RECEIVABLE PSF				4,080.00
		COMPUTER EQUIP				4,900.61
		ACC/ DEPREC		3,381.99
		ACC/PAY		110,523.39
		ACC/EXP		87,243.05
		ACC/INT RELATED PARTY		493,806.23
		ACC/PAY RELATED PARTY		306,000.00
		DUE AMTEL		567,911.25
		DUE ALPAC		200,000.00
		DUE OFFICER		321,392.44
		NOTE PAYABLE				1,200,000.00
		DIVIDEND PAYABLE				673,175.11
				2,105,898.72		2,105,898.72

SCHEDULE B

POWER SPORTS FACTORY, INC.

CONSOLIDATED BALANCE SHEETS

ASSETS
	December 31,
	2007			2006
Current Assets:
Cash	$	11,146		$	46,740
Cash - restricted		—			173,264
Accounts receivable		3,959			—
Note receivable - related party		—			366,400
Inventory		937,703			1,612,904
Prepaid expenses		135,319			—
Total Current Assets		1,088,127			2,199,308
Property and equipment-net		71,389			57,493
Other assets		9,876			13,876
TOTAL ASSETS	$	1,169,392		$	2,270,677
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)
Current Liabilities:
Accounts payable	$	1,096,769		$	120,206
Accounts payable - related party		80,172			—
Note payable		—			1,570,376
Current portion of long-term debt		164,772			2,540
Note payable to related party		11,466			54,266
Accrued expenses		192,804			122,873
Current portion of convertible debt		262,159			—
Income taxes payable		—			128,032
Dividend payable		673,176			—
Total Current Liabilities		2,481,318			1,998,293
Long term liabilites:
Long-term debt - less current portion		10,461			12,639
Long-term convertible debt		24,143			—
Total Long-term Liabilities		34,604			12,639
TOTAL LIABILITIES		2,515,922			2,010,932
Stockholders' Equity (Deficiency):
Preferred Stock; no par value - authorized 50,000,000 shares
Series B Convertible - outstanding 2,303,216
and 1,650,000 shares		2,687,450			27,500
Common stock, no par value - authorized 100,000,000
shares -  outstanding  98,503,940 and 60,000,000 shares		2,216,485			174,000
Additional paid-in capital		355,000			—
Retained earnings (deficit)		(6,605,465	)		58,245
Total Stockholders' Equity (Deficiency)		(1,346,530	)		259,745
TOTAL LIABILITIES AND
STOCKHOLDERS' EQUITY (DEFICIENCY)	$	1,169,392		$	2,270,677

See notes to consolidated financial statements.

SCHEDULE C

POWER SPORTS FACTORY, INC.

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIENCY)

									Additional		Retained
	Preferred Stock				Common Stock				Paid - In		Earnings
	Shares		Amount		Shares		Amount		Capital		(Deficit)			Total
Balance, January 1, 2006		1,650,000	$	27,500		60,000,000	$	174,000	$	—	$	494,817		$	696,317
Net loss		—		—		—		—		—		(436,572	)		(436,572	)
Balance, December 31, 2006		1,650,000		27,500		60,000,000		174,000		—		58,245			259,745
Effect of reverse merger						38,503,940		2,042,485				(3,915,661	)		(1,873,176	)
Conversion of debt for preferred stock (valued at $4.99 per share)		240,716		1,200,000											1,200,000
Issuance of preferred stock for services (valued at $3.00 - $14.00 per share)		265,900		726,950		—		—		—		—			726,950
Issuance of preferred stock for debt
(valued at $5.00 per share)		92,600		463,000		—		—		—		—			463,000
Contribution by shareholders		—		—		—		—		175,000		—			175,000
Beneficial conversion feature		—		—		—		—		180,000		—			180,000
Sale of preferred stock		54,000		270,000		—		—		—		—			270,000
Net loss		—		—		—		—		—		(2,748,049	)		(2,748,049	)
Balance, December 31, 2007		2,303,216	$	2,687,450		98,503,940	$	2,216,485	$	355,000	$	(6,605,465	)	$	(1,346,530	)

See notes to consolidated financial statements.