July 20, 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 and Schedule 14C on March 19, 2010, the filing with the Commission of Amendment No. 1 to Schedule 13E-3 and Amendment No. 1 to Schedule 14C on July 2, 2010, and the filing with the Commission of Amendment No. 2 to Schedule 14C (the Schedule 13E-3 and the Schedule 14C filed on March 19, 2010, Amendment No. 1 to Schedule 13E-3 and Amendment No. 1 to Schedule 14C filed on July 2, 2010 and Amendment No. 2 to Schedule 14C being hereinafter collectively referred to as the “Filings”), and with reference to the request contained in the section entitled, “Closing Comments”, on pages 3 and 4 of the SEC letter of comments to Trudy Corporation, dated July 13, 2010, each of the undersig ned (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 |
United States Securities and Exchange Commission
July 20, 2010
Page 2
MMAC HOLDINGS, LLC, a Delaware limited liability company | |||
By: | /s/Brad Palmer | ||
Name: Brad Palmer | |||
Title: Managing Member |
MYERS EDUCATION, LLC, a Delaware limited liability company | |||
By: | /s/Brad Palmer | ||
Name: Brad Palmer | |||
Title: Managing Member |
/s/Brad Palmer | |||
Brad Palmer |