The Law Firm of
Christen Lambert
15 Kinsey Court— Durham, North Carolina 27705— Phone: 919-473-9130
E-Mail: christen@christenlambertlaw.com Web: christenlambertlaw.com
September 8, 2016
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
Washington, D.C. 20549
Re: The Pocket Shot Company
Amendment No. 2 to Registration Statement on Form S-1
Filed August 16, 2016
File No. 333-212055
Mr. Lopez:
Below are our responses to the comments made regarding The Pocket Shot Company's Registration Statement in a letter dated August 18, 2016.
Financial Statements, page 42
1. Please update your financial statements and related disclosures throughout your registration statement as required by Rule 8-08 of Regulation S-X. An updated consent of your independent registered public accounting firm should also be provided as an exhibit to your amended registration statement.
ANSWER: We have amended the interim financial statements to provide the June 30, 2016 statements, along with corresponding summary information and MD&A, and the dates have been updated throughout, including an updated consent of the independent registered public accounting firm.
We hope these revisions satisfy your comments.
Sincerely,
/s/ Christen P. Lambert
Christen P. Lambert