United States securities and exchange commission logo





                            May 18, 2020

       Fabian G. Deneault
       Chairman and President
       Digital Development Partners, Inc.
       17800 Castleton Street, Suite 300
       City of Industry, CA 91748

                                                        Re: Digital Development
Partners, Inc.
                                                            Amendment 3 to
Current Report on Form 8-K
                                                            Filed May 11, 2020
                                                            File No. 0-52828

       Dear Mr. Deneault:

              We have reviewed your filing and have the following comment. In
our comment we may
       ask you to provide us information so that we may better understand your
disclosure.

              Please respond to the comment within 10 business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe that
       our comment applies to your facts and circumstances, please tell us why
in your response.

                                                        After reviewing your
response to the comment, we may have additional comments.

       Amendment 3 to Current Report on Form 8-K filed May 11, 2020

       Audited Financial Statements, page F-9

   1.                                                   We note that you have
not complied with our comment in our April 14, 2020 letter.
                                                        We reissue the comment
in its entirety. Please update your 8-K to include the audited
                                                        financial statements of
Black Bird Potentials for the year ended December 31, 2019.
               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action, or absence of
       action by the staff.

               You may contact Melissa Gilmore, Staff Accountant, at (202)
551-3777 or Claire
       Erlanger, Staff Accountant, at (202) 551-3301 if you have questions
regarding comments on the
       financial statements and related matters. Please contact Edward M.
Kelly, Senior Counsel, at
       (202) 551-3728 or Jay E. Ingram, Legal Branch Chief, at (202) 551-3397
with any other
       questions.
 Fabian G. Deneault
Digital Development Partners, Inc.
May 18, 2020
Page 2



                                                  Sincerely,
FirstName LastNameFabian G. Deneault
                                                  Division of Corporation
Finance
Comapany NameDigital Development Partners, Inc.
                                                  Office of Manufacturing
May 18, 2020 Page 2
cc:       Eric J. Newlan
FirstName LastName