June 28, 2013
Ms. Jennifer Thompson
Accounting Branch Chief
U. S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D. C. 20549
Re:
SECURE NetCheckIn Inc.
Form 10-K for the Year Ended December 31, 2011
Filed April 2, 2012
Form 10-K/A for the Year Ended December 31, 2011
Filed January 11, 2013
Form 10-K/A for the Year Ended December 31, 2011
Filed April 12, 2013
Form 10-K/A for the Year Ended December 31, 2011
June 21, 2013
File No. 333-173172
Dear Ms. Thompson:
This letter is in response to your comment letter dated March 20, 2013, to Brandi L. DeFoor, CEO of SECURE NetCheckIn Inc. (the “Company”) related to the company’s disclosures.
Form 10-K/A for the Year Ended December 31, 2011
1.
We note your response to comments 2 and 3 from our letter dated February 8, 2013. Your response indicates that you will amend your December 31, 2011 Form 10-K on or before February 27, 2013; however, you have not done so. Please provide us with updated information on when you will file the amended Form 10-K. Please file the amended Form
Subsequent to your letter on March 20, 2013, the Company filed its Form 10-K amendments on April 12, 2013 and June 21, 2013.
We trust that the Company’s responses and revisions address the comments raised in your letter to the Company dated March 20, 2013. However, the Company will provide further information and make further revisions at your direction.
Very truly yours,
/s/ Sheila L. Seck
Sheila L. Seck
sseck@seckassociates.com
Direct 913.515.9296
Cc:
Brandi DeFoor, via email
Mark W. DeFoor, via email
n
7285 West 132nd Street, Suite 240 Overland Park, KS 66213
o 913.232.2270 f 800.976.9425 e www.seckassociates.com
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