Puppy Zone Enterprises, Inc.
Suite #200 – 8275 S. Eastern Avenue
Las Vegas, Nevada 89123-259
Telephone: 702-938-0486
October 17, 2006
VIA EDGAR AND FACSIMILE (202-772-9217)
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: | John D. Reynolds, Assistant Director |
Dear Sirs/Mesdames:
Re: Puppy Zone Enterprises, Inc. (the “Company”) |
In connection with the Company’s Form SB-2/A Registration Statement filed on September 28, 2006 (under file number 333-129371), the Company hereby requests acceleration of the effective date of the Registration Statement to 9:00 a.m. (EDT) Thursday, October 19, 2006 or as soon thereafter as possible, in accordance with Rule 461(a) of Regulation C.
The Company acknowledges that:
| (a) | should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| (b) | the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| (c) | it may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Should you have any questions or concerns, please contact our attorney, Kari Richardson, at 604.891.7730.
Yours truly,
PUPPY ZONE ENTERPRISES, INC.
/s/ Tamara Anne Huculak
Tamara Anne Huculak
President and CEO