TOMBSTONE CARDS, INC.
                              5380 Highlands Drive
                               Longmont, CO 80503






Mr. Joshua Ravitz
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Dear Mr. Ravitz:

The   undersigned,   Tombstone   Cards,   Inc.,  a  Colorado   corporation  (the
"Registrant"),  has filed a Registration Statement on Form SB-2 (No. 333-138184)
(the  "Registration  Statement")  with the  Securities  and Exchange  Commission
pursuant to the Securities Act of 1933, as amended.

The Registrant hereby acknowledges that:

o        should  the  Commission  or the staff,  acting  pursuant  to  delegated
         authority,  declare the filing  effective,  it does not  foreclose  the
         Commission from taking any action with respect to the filing;

o        the action of the Commission or the staff, acting pursuant to delegated
         authority,  in  declaring  the filing  effective,  does not relieve the
         Company from its full  responsibility  for the adequacy and accuracy of
         the disclosure in the filing; and

o        the  Company  may not  assert the  declaration  of  effectiveness  as a
         defense in any  proceeding  initiated by the  Commission  or any person
         under the federal securities laws of the United States.

The Registrant respectfully requests that the effective date of the Registration
Statement be accelerated to 10:00 AM on August 10, 2007 or as soon thereafter as
is possible.

                                      Tombstone Cards, Inc.



                                      By: /s/ John N. Harris
                                          John N. Harris
                                          President