September 9, 2010
Attention: Barbara C. Jacobs
Re: Patents Professionals
File No. 333-160031
Dear Ms. Jacobs
Thanks you for your letter dated February 22, 2010 and commenting on our S-1 filing. Please find below our answers to your comments.
Form S-1
General
1. We have updated the financial statements pursuant to Rule 8-08 of Regulation S-X.
Summary Information
Summary Information about Patents Professional, Inc.
2. We revised the third paragraph and disclosed the accumulated deficit as of the date of the most current financial statements. Similar disclosure was made in “Results of Operations” section within Management’s Discussion and Analysis.
3. We revised our disclosure according to your comments, considering the dependence on hiring the appropriate third parties to perform all the essential services and the status ofthe hiring process.
Risk Factors
4. We have addressed the risks of our sole officer and director being a non-resident of the United States and also the risks related to assets location.
Risk Related to this Offering
“(21) If a market for our common stock does not develop…”
5. Changes done according to this comment.
Use of Proceeds
6. Use of proceeds reconciled and revised accordingly.
7. Disclosure revised here and in the “Summary of the Offering by the Company” to clarify the hiring of a patent consultant.
Description of Business
Market Opportunity
8. Source informed bellow the title “Number of Patents Granted as Distributed by Year of Patent Grant Breakout by U.S. State and Foreign Country of Origin”
9. Prospectus revised to address the impact of the current economy on our business plan.
10. Sentence erased since it is not relevant to the subject of this section.
Marketing
11. Disclosure revised according to your comment.
Available Information
12. Section revised accordingly.
Financial Statements
Financial Statements at and for the periods ended March 31, 2009 and December 31, 2008
13. The company has restated its Balance Sheets as at December 30, 2008 due to an unrecorded liability of Incorporation Costs and to prematurely showing the issuance of Shares in December 2008:
Management’s Discussion and Analysis of Financial Condition and Results of Operations
Capital Resources and Liquidity
14. This section and the first risk factor revised accordingly.
Changes In and Disagreements with Accountants and Accounting and Financial Disclosure
15. Included the required disclosure in this section.
Part II. Information Not Required in Prospectus
Exhibits and Financial Statement Schedules
16. References corrected.
17. According to ourauditors instructions, we do not need to include the review report in our S-1A, only the June 25, 2010 report of our audit of 12/31/2009, for which we have their consent.
//Wagner Massao Yomoguita//
President & CEO
Patents Professional, Inc.
Phone (775) 321-8206