Tombstone Technologies, Inc.
100001 Woodloch Forest Drive, Suite 325
The Woodlands, TX 77380
(281)825-5000
November 16, 2010
To: Patrick Kuhn
Staff Accountant
Division of Corporate Finance
Securities and Exchange Commission
Washington, D.C.
| Re: | Tombstone Technologies, Inc. |
| | Item 4.01 Form 8-K |
| | Filed November 5, 2010 |
| | File No. 000-53514 |
1. Attached amendment number 1 to Item 4.01 Form 8-K.
2. Tombstone Technologies, Inc. acknowledges that:
| | A. | Tombstone Technologies, Inc. is responsible for the adequacy and accuracy of the disclosure in the Form 8-K/A. |
| | B. | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Form 8-K/A. |
| | C. | Tombstone Technologies, Inc. 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. |
| | Very truly yours, |
| | |
| | |
| | |
| | By /s/John N. Bingham |
| | John N. Bingham |
| | Principal Accounting Officer and Acting Chief Financial Officer |
