September 20, 2010
Attention: Kathleen Collins
Re: Patents Professionals
File No. 333-160031
Dear Ms. Collins
Thanks you for your letter dated September 15, 2010 and commenting on our S-1 filing. Please find below our answer to your comment.
Form S-1
We included the audit report of independent registered public accounting firm, Seale & Beers, pursuant to Rule 2.02 of Regulation S-X, dated June 25, 2010.
//Wagner Massao Yomoguita//
President & CEO
Patents Professional, Inc.
Phone (775) 321-8206