Michael A. Littman
                                 Attorney at Law
                                7609 Ralston Road
                                Arvada, CO 80002
                                 (303) 422-8127
                               Fax (303) 431-1567




                                November 21, 2007



VIA FACSIMILE TO 202-772-9202
- -----------------------------
Ms. Julie Bell
Securities & Exchange Commission
Division of Corporate Finance
100 F Street, NW
Washington, DC 20549-0405

Re:      Atomic Paintball, Inc.
         Registration Statement on Form 10-SB
         Filed October 11, 2007
         File No. 000-52856

Dear Ms. Bell:

         In response to your comment  letter dated October 29, 2007, the Company
responds as follows.

         Comment #1: Please include page numbers in the  registration  statement
that correspond to the page numbers in the table of contents.

         Response to Comment #1: We have  included  page  numbers in the revised
registration  statement  that  correspond  to the page  numbers  in the table of
contents.

         Comment #2: Please provide  additional  disclosure  with regard to your
plan of operations  first for the next twelve months and,  then, to the point of
generating  revenues.  Discuss each of your planned  activities,  each  material
event or step required to pursue each of your planned activities,  including any
contingencies  such as raising additional funds, and discuss the manner in which
you intend to conduct your business thereafter. Disclose the estimated costs and
the  approximate  timetable for beginning and completing  each step. We may have
additional comments after reviewing your response.





Ms. Julie Bell
Securities & Exchange Commission
November 21, 2007
Page 2

         Response to Comment #2:

         We have  revised the  disclosure  in response to Comment #2 as shown in
the attached marked copy which is also filed on EDGAR.

         Upon review, please let us know if you have further comments.

                                               Sincerely,


                                               /s/ Michael A. Littman
                                               Michael A. Littman


MAL:jb