ZOO ENTERTAINMENT, INC.
3805 Edwards Road, Suite 400
Cincinnati, Ohio 45209
June 14, 2010 |
Morgan Youngwood
Staff Accountant
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
Washington, D.C. 20549
RE: | Zoo Entertainment, Inc. |
Form 8-K
Filed on June 7, 2010
File No.: 333-163937
Dear Mr. Youngwood:
We hereby file with the Securities and Exchange Commission (the “Commission”) Amendment No. 1 (the “Amendment”) to the Current Report on Form 8-K, as initially filed by Zoo Entertainment, Inc. (the “Company”) with the Commission on June 7, 2010 (the “Form 8-K”). Set forth below is the Company’s response to the Commission’s comment given by letter dated June 10, 2010.
Form 8-K filed on June 7, 2010
1. You appear to have incorrectly filed your Form 8-K under the Item 4.01 designation. Please amend your filing and re-file under the 4.02 designation.
Response: The Company has filed the Amendment in order to re-file the Form 8-K under the Item 4.02 designation.
The Company hereby acknowledges that:
· | The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
· | 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 call our counsel at (212) 692-6809 with any comments or questions regarding the Amendment and please send a copy of any written comments to the following address.
Mekhala Attonito, Esq.
Mintz, Levin, Cohn, Ferris,
Glovsky and Popeo, P.C.
666 Third Avenue
New York, NY 10017
Phone: (212) 935-3000
Fax: (212) 983-3115
Sincerely, | |||
/s/ Mark Seremet | |||
Mark Seremet | |||
Chief Executive Officer | |||