-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, G+liiRRAkq+ogoa1ioxeBSlIOuyxJBaatqLDwtJK4A6FDYfWYNziVmEvCeHSO2on RvH/wKlD3ai0s6oM3hIXJQ== 0001078782-08-000473.txt : 20080613 0001078782-08-000473.hdr.sgml : 20080613 20080409184831 ACCESSION NUMBER: 0001078782-08-000473 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080409 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MATCHES, INC. CENTRAL INDEX KEY: 0001426703 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PERSONAL SERVICES [7200] IRS NUMBER: 680664590 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1700 E ARABY ST, STE 64 CITY: PALM SPRINGS STATE: CA ZIP: 92264 BUSINESS PHONE: 760-899-1919 MAIL ADDRESS: STREET 1: 1700 E ARABY ST, STE 64 CITY: PALM SPRINGS STATE: CA ZIP: 92264 CORRESP 1 filename1.htm SEC Response Letter




April 9, 2008


Colin Webster

Assistant Director

United States Securities and Exchange Commission

Washington DC 20549

202-551-3522


RE:

Matches, Inc.

Registration Statement on Form S-1

Filed February 19, 2008



Dear Mr. Webster:


Here are the responses to your comments.


General


1.

The Staff feels that Orion must be deemed an underwriter.  As such please revise the filing to reflect them having to sell at the $0.01 selling price and that they will be deemed an underwriter and have to follow the guidelines for an underwriter.  


Revised.



Very Truly Yours,


/s/ Darren Holm


Darren Holm

President




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