SEC – ‘UPLOAD’ from 3/8/06 re: Kidville, Inc. – ‘LETTER’

On:  Wednesday, 3/8/06, at 4:47pm ET   ·   Private-to-Public:  Filing ¶  –  Release Delayed to:  10/27/06   ·   Accession #:  0-6-11570

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                   3±    11K 


Mail Stop 3561                                                                  

                             March 8, 2006

Arthur Lyons                                                                    
President                                                                       
Longfoot Communications Corp.                                                   
914 Westwood Boulevard, Suite 809                                               
Los Angeles, CA 90024                                                           

Re:       Longfoot Communications Corp.                             
Amendment No. 2 to Registration Statement on Form SB-2              
Filed February 28, 2006                                             
File No. 333-130110                                                 

Dear Mr. Lyons:                                                                 

We have reviewed your filing and have the following                 
comments.                                                                       
Where indicated, we think you should revise your document in                    
response                                                                        
to these comments.  If you disagree, we will consider your                      
explanation as to why our comment is inapplicable or a revision is              
unnecessary.  Please be as detailed as necessary in your                        
explanation.                                                                    
In some of our comments, we may ask you to provide us with                      
information so we may better understand your disclosure.  After                 
reviewing this information, we may raise additional comments.  We               
welcome any questions you may have about our comments or any other              
aspect of our review.  Feel free to call us at the telephone                    
numbers                                                                         
listed at the end of this letter.                                               

Dilution of the Price You Pay for Your Shares, page 12                          

1. Please revise the net tangible book value per share before the               
offering so that the same amount appears in each column.  We note               
that the net tangible book value per share before the offering                  
appears to be $ 0.01 per share.                                                 

Financial Statements                                                            

Statements of Cash Flows, page F-6                                              

2. The amounts presented in the statements of cash flows for the                
year                                                                            
ended September 30, 2005 and the cumulative period from July 21,                
2004                                                                            
(inception) to September 30, 2005 are not mathematically accurate.              
Please recompute the amounts in these columns and revise as                     
appropriate.                                                                    

Note 2. Significant Accounting Policies - Recent accounting                     
pronouncements, page F-10                                                       

3. The disclosure in the last sentence in the paragraph describing              
the anticipated impact of adoption of FIN 47 appears to contain a               
typographical error.  Please revise to clarify the disclosure.                  

Exhibit 23.1 Consent of Independent Registered Public Accounting                
Firm                                                                            

4. We note that the auditor`s consent refers to Amendment No. 1.                
Please revise the consent to refer to the current amendment.                    

*       *       *       *       *                                               

As appropriate, please amend your registration statement in         
response to these comments.  You may wish to provide us with                    
marked                                                                          
copies of the amendment to expedite our review.  Please furnish a               
cover letter with your amendment that keys your responses to our                
comments and provides any requested information.  Detailed cover                
letters greatly facilitate our review.  Please understand that we               
may                                                                             
have additional comments after reviewing your amendment and                     
responses                                                                       
to our comments.                                                                

You may contact Sondra Snyder, Staff Accountant, at (202)           
551-                                                                            
3332 or Robyn Manuel, Senior Staff Accountant, at (202) 551-3823,               
if                                                                              
you have questions regarding comments on the financial statements               
and                                                                             
related matters.  Please contact Anita Karu, Attorney-Advisor, at               
(202) 551-3240, or me at (202) 551-3720 with any other questions.               

Sincerely,                                                                      

H. Christopher Owings                                                           
Assistant Director                                                              

cc:     Roger D. Linn, Esq.                                                     
Weintraub Genshlea Chediak                                      
Via Facsimile                                                   

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Arthur Lyons                                                                    
Longfoot Communications Corp.                                                   
March 8, 2006                                                                   
Page 1                                                                          

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		10/27/06		CORRESP,  UPLOAD
Filed on:		3/8/06		UPLOAD
		2/28/06		SB-2/A,  UPLOAD
		9/30/05		UPLOAD
		7/21/04
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/28/06  Kidville, Inc.                    SB-2/A¶                4:351K                                   Kupel & Co/FA/Fil… Agent