February 11, 2013
VIA EDGAR
Securities and Exchange Commission
Washington, D.C. 20549
Re: Registration Statement on Form S-1
To Whom It May Concern:
Today Blue Water Restaurant Group, Inc. (“Registrant”) filed a Registration Statement on Form S-1 with the Commission via the EDGAR filing system. In order to expedite the review process and facilitate our responses to any comments the Staff may have regarding this Registration Statement, we ask that all comment letters be e-mailed to the following persons:
1)
Michael Hume
mike@bluewaterrestaurantgroup.com
President and CEO
Blue Water Restaurant Group, Inc.
2)
John Ki, Esq.
jki@ki-hwang.com
3)
J. Scott Sitra
scott@taurusfp.com
If you have any questions or need further confirmation of our wishes, please do not hesitate to contact me immediately.
Sincerely,
/s/ Michael Hume
Michael Hume
President and CEO
Enclosures