A Super Deal.com, Inc.
601 Seafarer Circle, Suite 402
Jupiter, FL 33477-9053
VIA EDGAR
August 26, 2010
Mr. John T. Archfield, Jr.
Staff Accountant
Division of Corporate Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
RE: A Super Deal.com, Inc.
Form 8-K - Item 4.01
File Number: 000-51419
Filed: August 11, 2010 and Amendment No 1 filed on August 24, 2010
Dear Mr. Archfield:
This correspondence is in reply to your letter dated August 12, 2010 and your August 26, 2010 12:45pm phone conversation with Barney Richmond, Chairman and Chief Executive Officer of A Super Deal.com, Inc. stating that the company and its management acknowledge that:
* | A Super Deal.com, Inc., the company and its management are in possession of all facts relating to a company's disclosure, they are responsible for the accuracy and adequacy of the company's disclosures. |
* | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
* | 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. |
Please feel free to contact either Barney Richmond by email at barneyarichmond@msn.com or Richard Turner at rick@asuperdeal.info.
Sincerely,
/s/ Barney A. Richmond
Barney A. Richmond
Chairman
A Super Deal.com, Inc.
/s/ Richard C. Turner
Richard C. Turner
Treasurer
A Super Deal.com, Inc.
