Kingdom Koncrete, Inc.
4232 East Interstate 30
Rockwall, Texas 75087
(972) 771-4205
July 12, 2007
Mr. Edward M. Kelly
Ms. Jennifer R. Hardy
U.S. Securities & Exchange Commission
100 F Street NE
Washington, DC 20549
RE:
Kingdom Koncrete, Inc.
Form SB-1
File No. 333-138194
Dear Mr. Kelly and Ms. Hardy:
Following are responses to your comment letter dated May 2, 2007.
General
1.
We have updated the following to be consistent with our financials for May 31, 2007:
·
Risk factors 1, 4 and 9 (pages 3 – 5)
·
Related party advances (page 18)
·
Common stock issued and outstanding (page 20)
·
Experts in accounting and auditing (page 21)
·
Capitalization table (page 22)
2.
The following disclosures have been updated:
·
The last paragraph under “Description of Business” (page 11)
·
The first table on page 12 (page 12)
·
The last paragraph under “Operations” (page 14)
·
Insurance (page 15)
Undertakings
3.
The Rule 430C disclosure required by Item 512(g)(2) of Regulation S-B has been included.
Please call me if you need any further clarification on any of these answers.
Sincerely,
/s/ Edward Stevens
Edward Stevens
President
