POWER SPORTS FACTORY, INC.
6950 Central Highway
Pennsauken, NJ 08109
October 7, 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 hereby requesting until October 31, 2008 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 September 4, 2008 on the captioned filings under the Securities Exchange Act of 1934, as amended. Our auditors are involved in fiscal year-end audits of a number of other companies and will not be able to work with the Company on a response to the comment letter until the latter part of October, 2008.
Sincerely,
/s/ Shawn Landgraf |
Shawn Landgraf |
Chief Executive Officer |
Power Sports Factory, Inc. |
(formerly Purchase Point Media Corp.) |
