Your Event, Inc.
7065 W. Ann Road, #130-110
Las Vegas, Nevada 89130
Phone: (877) 871-4552
August 11, 2011
Via EDGAR Correspondence
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U. S. Securities and Exchange Commission
Division of Corporate Finance
100 F. Street N.E.
Washington, DC 20549
Attention: Angie Kim, Staff Attorney
Re: Your Event, Inc.
Amendment No. 1 to Form 10-Q for
Fiscal Quarter Ended February 28, 2011
Filed May 12, 2011
Amendment No. 1 to Form 10-Q for
Fiscal Quarter Ended November 30, 2010
Filed May 12, 2011
Form 10-K for the Fiscal Year Ended August 31, 2010
Filed November 29, 2010
File No. 000-53164
Dear Ms. Kim:
On behalf of Your Event (the "Company"), this letter responds to your June 8,
2011 comment letter, concerning our above referenced filings. We have filed
an amended Form 10-K for the fiscal year ended August 31, 2010 which
addresses both your April 18, 2011 and June 8, 2011 comment letters
We have replied below on a comment-by-comment basis, with each response
following a repetition of the Staff's comment to which it applies. The
responses to the comments are numbered to relate to the corresponding
comments in your letter.
Form 10-K for the Period Ended August 31, 2010
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Item 1. Business, page 5
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Marketing Strategy, page 7
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1. We note your response to comment three that Thin Air, Inc. is "wholly
owned by sole/officer director [sic] of the Company" and that "Ms.
Montgomery has built a client base for Thin Air, Inc." We further note
your response that "Thin Air, Inc. is Marilyn Montgomery still in
business, but inactive" and that "[t]he Company expects to market its
event planning services to Thin Air, Inc.'s existing travel clients."
Please clarify how Thin Air has existing clients while its business status
is inactive.
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Response: We inadvertently used the wrong word concerning Thin Air, Inc.
You are correct, since this business is inactive, Thin Air no longer has
"existing" clients. We change the disclosure to state that they are
"former" clients.
Item 10. Director, Executive Officer and Corporate Governance, page 30
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2. We note your response to comment five and your proposed disclosure.
Please specify the years during which Ms. Montgomery was at Thin Air and
the years during which she was at your company.
Response: We have added disclosure which specifies the years during
which Ms. Montgomery was at Thin Air and the years during which she
was at our company.
Item 13. Certain Relationships and Related Transactions, and Director
Independence, page 36
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3. We note your response to comment seven and your proposed disclosure that
"Ms. Montgomery will not seek reimbursement for funds...contributed." For
any funds contributed by Ms. Montgomery, please provide the information
required by Item 404(a)(3)-(6) and Item 404(d) of Regulation S-K.
Response: We respectfully note the Staff's comment. Please note, that
Ms. Montgomery has not contributed any funds for the use of office space,
and we removed such reference. We have updated the disclosure
accordingly.
Exhibit 31.1
4. We note your response to comment nine that you have made the appropriate
changes to your certifications in your amended Form 10-Qs. It does not
appear, however, that you have made all the appropriate changes. For
example, it appears that you have replaced the word "registrant" with
"small business issuer" in paragraphs 3, 4 and 5 of both certifications.
Please revise in future filings.
Response: We respectfully note the Staff's comment. In future filings we
shall ensure that we make all the appropriate changes to use "small
business issuer" instead of "registrant" in our certifications.
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Ms. Kim, we hope our responses satisfactorily address your comments.
Further, on behalf of the company, we acknowledge that:
o the company is responsible for the adequacy and accuracy of the disclosure
in the filing;
o staff comments or changes to disclosure in response to staff comments do
not foreclose the Commission from taking any action with respect to the
filing; and
o the company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.
If you have any questions with respect to the foregoing, please contact,
Thomas C. Cook, Esq. our corporate counsel at: (702) 221-1952.
Respectfully submitted,
Your Event, Inc.
By: /s/ Marilyn Montgomery
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Marilyn Montgomery
President
cc: Thomas C. Cook, Esq.
500 N. Rainbow, Suite 300
Las Vegas, NV 89107
Phone: (702) 221-1925
Fax: (702) 221-1963
email: tccesq@aol.com
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