BIGGEST LITTLE INVESTMENTS, L.P.
3702 S. Virginia St., Unit G2
Reno, NV 89502
July 19, 2013
VIA EDGAR AND FACSIMILE
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-3628
Attention: Daniel F. Duchovny
Special Counsel
Office of Mergers and Acquisitions
| Re: | Biggest Little Investments L.P. |
Dear Mr. Duchovny:
Reference is hereby made to the Amendment No. 1 to Schedule 13E-3 (File No. 000-16856 filed on June 6 and June 7, 2013) and Revised Preliminary Information Statement on Schedule 14C (File No. 005-56511) of Biggest Little Investments L.P. (the "Partnership") filed July 19, 2013. In connection with the above referenced filing today by the Partnership, the undersigned on behalf of the Partnership hereby acknowledges that:
| · | the Partnership is responsible for the adequacy and accuracy of the disclosures in the above-captioned filings; |
| · | the staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the above-captioned filings; and |
| · | the Partnership may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
We are hopeful that we have been responsive to each of the comments set forth in the Comment Letter.
Biggest Little Investments L.P.
By: Maxum LLC, General Partner
By: /s/ Ben Farahi
Ben Farahi, Manager
