WINGS & THINGS, INC.
455EAST 400SOUTH,SUITE 313
SALTLAKECITY,UTAH 84111
October 6, 2011
Tia Jenkins, Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
RE:
Wings & Things, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2010
Filed March 18, 2011
Supplemental Response Submitted August 12, 2011
File No. 000-30529
Dear Ms. Jenkins,
This letter is in response to your comment letter dated September 1, 2011 and pursuant to our discussions on September 22, 2011 regarding the above identified Form 10-K of Wings & Things, Inc. (the “Company”). The Company has decided to engage another accounting firm to reaudit the cumulative period from March 11, 1986 through December 31, 2008. The Company anticipates that the reaudit will require approximately 15-20 business days to complete. Accordingly, the Company intends to file the amended Form 10-K no later than November 4, 2011.
If you have further questions or concerns please contact the Company’s counsel, Cindy Shy, at cshypc@hotmail.com, by phone (435) 674-1282 or by fax (435) 673-2127.
Sincerely,
/s/ Greg L. Popp
Greg L. Popp
President
