POWER SPORTS FACTORY, INC.
6950 Central Highway
Pennsauken, NJ 08109
July 31, 2008
Securities and Exchange Commission
Washington, D.C. 20549
| RE: | Power Sports Factory, Inc. |
(formerly Purchase Point Media Corp.)
SEC Comment Letter dated July 18, 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 hereby requesting an additional 10 days to provide the responses of Power Sports Factory, Inc. (formerly Purchase Point Media Corp., the “Company”) to the comments set forth in your comment letter dated July 18, 2008 on the captioned filings under the Securities Exchange Act of 1934, as amended. The Company expects to file responses to the July 18, 2008 comment letter and to file amendments to its annual report on Form 10-K for the year ended December 31, 2007 and its quarterly report on Form 10-Q for the quarterly period ended March 31, 2008 within this additional 10-day period.
| Sincerely, |
/s/ Steven A. Kempenich |
| Steven A. Kempenich |
| Chief Executive Officer |
| Power Sports Factory, Inc. |
| (formerly Purchase Point Media Corp.) |
