July 1, 2010
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-3628
Re: | Trudy Corporation | |
Schedule 14C filed March 19, 2010 | ||
File No. 000-16056 | ||
Re: | Trudy Corporation, MMAC, LLC, et al. | |
Schedule 13E-3 filed March 19, 2010 | ||
File No. 005-39154 |
Dear Sir or Madam:
In connection with the filing with the Securities and Exchange Commission (the “Commission”) of the above-captioned Schedule 13E-3 on March 19, 2010, and the filing with the Commission of Amendment No. 1 to Schedule 13E-3 (the Schedule 13E-3 filed on March 19, 2010 and the Amendment No. 1 to Schedule 13E-3 being hereinafter referred to as the “Filings”), each of the undersigned (each a “Filing Person”) hereby acknowledges the following:
· | The Filing Person is responsible for the adequacy and accuracy of the disclosures made by the Filing Person in the Filings; | |
· | Commission Staff comments or changes to disclosure in response to Commission Staff comments do not foreclose the Commission from taking any action with respect to the Filings; | |
and | ||
· | The Filing Person may not assert Commission Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, | ||
MMAC, LLC, a Delaware limited liability company | ||
By: | /s/ Brad Palmer | |
Name: | Brad Palmer | |
Title: | Authorized Person | |
MMAC HOLDINGS, LLC, a Delaware limited liability company | ||
By: | /s/ Brad Palmer | |
Name: | Brad Palmer | |
Title: | Managing Member |
United States Securities and Exchange Commission
July 1, 2010
Page 2
MYERS EDUCATION, LLC, a Delaware limited liability company | ||
By: | /s/ Brad Palmer | |
Name: | Brad Palmer | |
Title: | Managing Member | |
/s/ Brad Palmer | ||
Brad Palmer |