Correspondence
PHOTOAMIGO, INC.
2532 Foothill Rd.
Santa Barbara
California, 93105
March 16, 2015
Patrick Gilmore
Accounting Branch Chief
United States
Securities and Exchange Commission
Washington, DC 20549
RE: | PhotoAmigo, Inc. Form 10-K for Fiscal Year Ended July 31, 2014 Filed November 12, 2014 File No. 000-54439 |
Dear Mr. Gilmore:
We refer to your March 6, 2015 comment letter to the Company and would respond as follows:
Effective March 16, 2015 the Company filed a Form -10 K/A in which we amend Item 9A. Controls and Procedures to include the statement that:
"Our management conducted an evaluation of the effectiveness of our internal control over financial reporting based on the framework in Internal Control - Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission ("2013 COSO Framework")."
We acknowledge that:
- | the company is responsible for the adequacy and accuracy of the disclosure in the filing: |
- | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
- | the company may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under federal the federal securities law of the United States. |
If you require any further information, please do not hesitate to contact us.
Yours sincerely
For and on behalf of
PhotoAmigo, Inc.
/s/ Robert Heckes
Robert Heckes
Chief Executive Officer
PhotoAmigo, Inc.