Cassidy & Associates Attorneys at Law 215 Apolena Avenue Newport Beach, California 92662 ---------- Email: CassidyLaw@aol.com Telephone: 202/387-5400 Fax: 949/673-4525 June 28, 2013 David Burton United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Whoopass Poker Corporation Item 4.02 Form 8-K/A File No. 0-54724 Gentlemen: In response to the letter of comment of June 28, 2013 from the Securities and Exchange Commission to Whoopass Poker Corporation regarding the filing of its Form 8-K/A Item 4.02 noticing nonreliance upon certain filed financial information, the Form 8-K/A has been amended and filed herewith. The Company responds to those comments as follows: 1. The disclosure has been amended with the specific dates of the financial statements reported. 2. Management agrees that the filing agent error represents a mistake made by the third party filing error in misinterpreting a telephone call from the the Company requesting information as one releasing the document for filing. Management will note the error in the filing on its Form 10-K/A regarding internal controls. 3. The written correspondence is filed herewith. Sincerely, /s/ Lee W. Cassidy