PATIO BAHIA, INC.
400 S. Pointe Drive, Suite 1704
Miami Beach, Florida 33139
(754) 234-9455
April 29 , 2010
Mail Stop 3561
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | | H. Christopher Owings, Assistant Director |
| | | Scott Anderegg, Esq., Staff Attorney |
| | | Mara Ransom, Esq., Legal Branch Chief |
| | | William Thompson, Accounting Branch Chief |
| | | Tony Watson, Accountant |
| | | |
| Re: | | Patio Bahia, Inc. (“Company”) |
| | | Amendment No. 2 to Registration Statement |
| | | on Form S-1 (“Registration Statement”) |
| | | Filed April 13, 2010 |
| | | File No. 333-164806 |
Ladies and Gentlemen:
The Company is filing this letter along with Amendment No. 3 to the Registration Statement ("Amendment No. 3") to include additional information as described below. Under separate cover the Company is delivering courtesy hard copies of such filing[s] marked to show the changes and keyed to the description of same set forth below.
1. Amendment No. 3 includes disclosure under the section “Management” and the biographical information for Ms. McCarthy as to a Bankruptcy proceeding.
2. Amendment No. 3 corrects the names of two selling security holders under the section “Selling Security Holders”.
The Company further acknowledges that:
(a) Should the Commission or the 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 the 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) The Company may not assert staff comments and 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.
We trust the foregoing is fully responsive to the staff's comments.
If you have any further questions or comments, please contact the undersigned at (754) 234-9455 or our counsel Schneider Weinberger & Beilly LLP, at 2200 Corporate Boulevard., N.W., Suite 210, Boca Raton, Florida 33431, telephone (561) 362-9595, facsimile (561) 362-9612.
Sincerely yours,
PATIO BAHIA, INC.
By:/s/ Jeannot McCarthy
Jeannot McCarthy, President
