Jody M. Walker Attorney At Law 7841 South Garfield Way Centennial, CO 80122 jmwalker85@earthlink.net 303-850-7637 303-482-2731 facsimile October 3, 2011 United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.W. Washington, D.C. 20549 Re: Primco Management, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed August 1, 2011 Amendment No. 3 to Registration Statement on Form S-1 Filed September 21, 2011 File No. 333-173119 Dear Sir or Madam: In response to your comment letter dated August 18, 2011, please note the following: General 1. We note your response to comment 2 in our letter dated July 22, 2011; however, we were unable to locate the revised disclosure in your amendment. Please revise accordingly. The disclosure has been added under "Summary of the Offering". Report of Independent Registered Public Accounting Firm, page 47 2. Please revise to include the words "substantial doubt" in the going concern opinion paragraph to comply with PCAOB standards. The disclosure has been revised. Also, please note that the financials have been updated as appropriate. In response to your verbal comment via telephone, a newly dated auditor's consent has been included. Very truly yours, /s/Jody M. Walker ------------------------- Jody M. Walker Attorney At Law