qpsa_corr-092711.htm

0001437749-11-007098.txt : 20111212 0001437749-11-007098.hdr.sgml : 20111212 20110927132341 ACCESSION NUMBER: 0001437749-11-007098 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110927 FILER: COMPANY DATA: COMPANY CONFORMED NAME: QUEPASA CORP CENTRAL INDEX KEY: 0001078099 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ADVERTISING [7310] IRS NUMBER: 860879433 STATE OF INCORPORATION: NV FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 324 DATURA STREET STREET 2: SUITE 114 CITY: WEST PALM BEACH STATE: FL ZIP: 33401 BUSINESS PHONE: 561-491-4181 MAIL ADDRESS: STREET 1: 324 DATURA STREET STREET 2: SUITE 114 CITY: WEST PALM BEACH STATE: FL ZIP: 33401 FORMER COMPANY: FORMER CONFORMED NAME: QUEPASA COM INC DATE OF NAME CHANGE: 19990310 CORRESP 1 filename1.htm qpsa_corr-092711.htm

3507 Kyoto Gardens Drive, Suite 320

Palm Beach Gardens, FL 33410

Tel: (561) 478-7077

Fax: (561) 659-0701

www.harriscramer.com

September 27, 2011

[Via EDGAR]

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mr. Ajay Koduri

Re: Quepasa Corporation / Form S-4

Dear Mr. Koduri:

We are counsel to Quepasa Corporation in connection with Amendment No. 1 to the Registration Statement on Form S-4 filed on August 26, 2011. In connection with our conversations, we have filed Amendment No. 2 to the Registration Statement, which includes a tax opinion as to the material U.S. federal income tax consequences of the merger. Additionally, the Merger Agreement was amended. As a result, numerous conforming changes were made. Finally, other information has been updated where appropriate.

If you have any questions, please contact me at (561) 478-7077.

Sincerely,

/s/ Brian Bernstein

Brian Bernstein

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