Cassidy & Associates
Attorneys at Law
215 Apolena Avenue
Newport Beach, California 92662
Email: CassidyLaw@aol.com
Telephone: 949/673-4510 | Fax: 949/673-4525 |
December 5, 2014
Susan Block
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Blow & Drive Interlock Corporation | |
Amendment #5 to Registration Statement on Form S-1 | ||
File No. 333-196472 |
Dear Ms. Block:
Attached for filing with the Securities and Exchange Commission is Amendment No. 5 to the Blow & Drive Interlock Corporation registration statement on Form S-1.
The following responses address the comments of the reviewing staff of the Commission as set forth in a comment letter dated December 5, 2014 (the “Comment Letter”).
The following response addresses the comment of the reviewing staff of the Commission as set forth in its comment letter.
Exhibit 5.1
2. | The legal opinion letter has been corrected. |
Sincerely, | |
/s/ Lee W. Cassidy, Esq. | |
202/415-3563 (cell) |