DogInn Inc.
1380 Lougar Ave.
Sarnia, Ontario N7S 5N7
July 7, 2011
UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
100 F Street, N.E., Mail Stop 4631
Washington, D.C. 20549
Attn: Ryan Houseal
Re: DogInn Inc.
Registration Statement on Form S-1
File No. 333-173438
Dear Mr. Houseal,
We have filed an amendment to the S-1 which was originally filed April 11, 2011. We have included an additional risk factor and an updated legality opinion.
Yours truly,
/s/ Thomas Bartlett
Thomas Bartlett
President
