Mail Stop 4561

      February 16, 2006




Anju Tandon
President and Chief Executive Officer
TNT Designs, Inc.
305 Madison Avenue, Suite 449
New York, NY  10165

Re:	TNT Designs, Inc.
	Amendment No. 4 to Registration Statement on Form SB-2
      Filed February 7, 2006
	File No. 333-123941

Dear Mr. Tandon:
      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.
      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.
Summary
The Offering, page 7
1. Refer to comment 1.  Your disclosure continues to indicate that
selling shareholders who "offer the common stock in privately
negotiated transactions or at a fixed price of $0.10 until our
shares
are quoted" on the OTC Bulletin Board.  Please revise to
specifically
state that selling shareholders will offer the shares at a fixed
price of $0.10 until the shares are quoted on the OTC Bulletin
Board
and thereafter at market prices or privately negotiated prices.

Item 28.  Undertakings, page II-2

2. We note your response to comment 5; however, you disclosure
does
not include the disclosure required by Item 512(g).  As such, we
reissue our comment requesting that you revise your undertakings
in
accordance with the amendments thereto that became effective as of
December 1, 2005.  Specifically, we refer you to Item 512(g)(2) of
Regulation S-B.

********************

      As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review.  Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

      You may contact Kristi Beshears, Staff Accountant, at (202)
551-3429 or Linda Van Doorn, Senior Assistant Chief Accountant, at
(202) 551-3780 if you have questions regarding comments on the
financial statements and related matters.  Please contact Jeffrey
Shady, Staff Attorney, at (202) 551-3471 or the undersigned at
(202)
551-3694 with any other questions.

      Sincerely,



      Owen Pinkerton
      Senior Counsel
cc:  	Levy & Boonshoft, P.C. (via fax)
??

??

??

??

Anju Tandon
TNT Designs, Inc.
February 16, 2006
Page 2