Pediatric Prosthetics (PDPR) CORRESP Correspondence with SEC

Pediatric Prosthetics, Inc.

12926 Willowchase, Houston, TX 77070

Phone: 281-897-1108

Toll Free: 1-866-582-0966

February 6, 2007

Ms. Tracey MckoyVIA FAX AT (202) 772-9369

United States Securities and Exchange Commission                                                                                                                                                                         ;                          AND VIA EDGAR

Division of Corporate Finance

450 Fifth Street, N.W., Stop 4-5

Washington, D.C.  20549-7010

RE:  SEC Comment Letter dated January 9, 2007

      Pediatric Prosthetics

      Amendment No. 2 to Form 10-SB

      Filed December 8, 2006

      Preliminary Information Statement on Schedule 14C

      Filed November 7, 2006

      File Number 0-51804

Dear Ms. Mckoy:

In connection with our previous response to you dated January 29, 2007, regarding your letter to Pediatric Prosthetics, Inc (the “Company”), dated January 9, 2007, in connection with Amendment No. 2 to the Company’s Form 10-SB and the Company’s Preliminary Information Statement on Schedule 14C, we failed to attach the analysis of affiliate accounts receivable, which is attached hereto as Exhibit A, and are now attaching such exhibit to aid in your review of our previous response to Comment 5.

If you have any questions or need any additional information, please contact me.

Sincerely,

/s/ Kenneth Bean

Kenneth Bean

Exhibit A

Pediatric Prosthetics
Host Affiliates Accounts Receivable
Quarter Ended December 31, 2004 and March 31, 2005
Patient Name/Affiliate/Percentage	PPI	%	Date Billed to Ins. Co.	Amount Billed	COGS	Total due from Affiliates		Amt. Rec'd f/Affiliates	Date Rec'd f/affiliates	Not Collected
Quarter Ended December 31, 2004
Groepper, Chris / CA / 50%	50	%	10-2004	37,323	10,113	13,605		5,767	05-2005	7,838
Sullivan, Ariona / PA / 30%	30	%	10-2004	24,600	4,718	5,965		4,273	05-2005	1,691
				61,923	14,831	19,569		10,040		9,529
Quarter Ended March 31, 2005
Accetta, Jilian / NY / 30%	30	%	01-2005	25,951	5,930	6,006		2,556	04-2005	3,450
Eckert, Steve / NY / 30%	30	%	01-2005	16,087	584	4,651		958	04-2005	3,693
Hansen, Demi / WA / 70%	70	%	01-2005	13,392	1,177	8,551		4,365	04-2005	4,185
Murphy, Mark / NY / 50%	50	%	01-2005	32,940	5,904	13,518		6,997	04-2005	6,522
Carroll, Daniel / VA / 30%	30	%	03-2005	28,485	6,859	6,488		4,295	05-2005	2,193
Weinstein, Jake / NY / 70%	70	%	03-2005	23,709	5,454	12,779		9,924	05-2005	2,855
Perkins, Walter / WA / 30%	30	%	03-2005	25,616	5,977	5,892		5,667	06-2005	225
				166,181	31,884	57,885		34,762		23,123
Summary						Quarter		Quarter	9 Months
						Ended		Ended	Ended
						Dec. 31,  2004		Mar. 31, 2005	Mar. 31, 2005
Sales						34,400		89,769	124,169
Cost of Sales						14,831		31,884	46,715
Bad Debt						9,529		23,123	32,652
						24,360		55,007	79,367
Change in Net						10,040		34,762	44,802
Net (Loss) as Previously Reported						(3,733,696	)	(231,972)	(4,312,262)
Net (Loss) as Adjusted						(3,723,656	)	(197,211)	(4,267,460)
Percentage Change						0.27	%	14.99%	1.04%
EPS as Previously Reported						($0.07	)	($0.00)	($0.07)
EPS as Adjusted						($0.07	)	($0.00)	($0.07)
WA of Shares						51,046,750		86,168,508	59,215,642