HART & TRINEN, LLP
ATTORNEYS AT LAW
1624 Washington Street
Denver, CO 80203
William T. Hart, P.C. ________ Email: harttrinen@aol.com
Donald T. Trinen Facsimile: (303) 839-5414
(303) 839-0061
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Will Hart
February 1, 2010
Kevin Stertzel
Securities and Exchange Commission
Division of Corporation Finance
450 5th Street, N.W.
Washington, D.C. 20549-4628
Re: Digital Development Partners, Inc.
Form 10-K/A
This office represents Digital Development Partners, Inc. (the "Company").
The Company's amended 10-K report has been filed with the Commission. The
following are the Company's responses to the comments received from the staff by
letter dated December 7, 2009. The paragraph numbers in this letter correspond
with the numbered paragraphs in the staff's December 7, 2009 letter. The number
under the "Page Number" column indicates the page number in the amended 10-K
report where the response to the comment can be found. The letters "FS" in the
page number column refer to the page in the Company's financial statements.
Page Number
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1. Comment complied with. 6
2. Comment complied with. F-1
3. Comment complied with. F-1
4. Comment complied with. F-3
If you should have any questions concerning the foregoing, please do not
hesitate to contact the undersigned.
Very Truly Yours,
HART & TRINEN, L.L.P.
By
William T. Hart
WTH: ap