Subject: File No. JOBS Act Title III
From: Pierce Louis
Affiliation: Dirt Hugger LLC

May 6, 2014

Dear SEC,

Our four-year old business is in the process of raising capital and the equity crowdfunding provision is a perfect fit for our capital requirements. We were so excited when the JOBS act passed, however it has taken too long for our capital raising horizon. We are disappointed that it has taken so long to pass the final provisions and wanted to be an early adopter on this new equity option. Kickstarter is an attractive platform, however, we know that equity is a better offer than t-shirts, mugs and other donations. We want our backers to be rewarded fairly if the business does well.

If the SEC equity crowdfuning provision does not pass soon (and there is no indication anywhere when it will pass), we will use other capital options. At a minimum please communicate with the public and business community when this will pass so that we can plan our businesses accordingly instead of waiting breathlessly for Godot.


Pierce Louis
Dirt Hugger