Celebiddy, Inc. – ‘10-12G/A’ on 9/30/16 – ‘COVER’

On:  Friday, 9/30/16, at 6:55pm ET   ·   As of:  10/3/16   ·   Private-to-Public:  Document ¶  –  Release Delayed to:  11/9/16   ·   Accession #:  1021432-16-1505   ·   File #:  0-55679

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Amendment to Registration of Securities (General Form)   —   Form 10
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-12G/A    Amendment to Registration of Securities (General      75±   350K 
                Form)                                                            
 2: COVER     ¶ Comment-Response or Cover Letter to the SEC            2±     3K 
 3: CORRESP   ¶ Comment-Response or Other Letter to the SEC            1      2K 

Delayed-Release ‘COVER’   —   Comment-Response or Cover Letter to the SEC
Document Table of Contents

Cassidy & Associates                
Attorneys at Law                
215 Apolena Avenue                
Newport Beach, California 92662               
----------                            
Email:  lwcassidy@aol.com                   

Telephone: 949/673-4510             Fax:  949/673-4525                          

September 30, 2016                      

United States Securities and Exchange Commission                                
100 F Street, N.E.                                                              
Washington, D.C. 20549                                                          

Re:  Amendment No. 1 to                                     
Sparrow Street Acquisition Corporation            
File No. 000-55679                                

Mesdames/Gentlemen:                                                             

I attach for filing Amendment No. 1 to the Sparrow Street             
Acquisition Corporation registration statement on Form 10-12g.                  

The  following responses address the comments of the reviewing        
staff of the Commission as set forth in a comment letter dated                  
September 2, 2016 (the "Comment Letter").  The comments in the Comment          
Letter are sequentially numbered and the answers set forth herein               
refer to each of the comments by number and by citing  the  location            
of each response thereto in the Registration Statement.                         

Item 2:  Financial Information                                                  

1.   The Staff's comment is noted and disclosure has been added to              
clarify that availability of the company is restricted to       
clients of Tiber Creek Corporation.  Dislosure appears in the   
second paragraph under "General Business Plan" page 12          
of the registration statement.                                  

Item 5:  Directors and Executive Officers:  Recent Blank Check Companies        

2.    Disclosure has been added disclosing fees received by Tiber Creek.        
The disclosure begins on page 18 of the registration statement. 

Item 6: Executive Compensation                                                  

3.     No officers or directors receive any compensation from the               
 Company. James Cassidy, who serves as President of the Company,
  holds shares of the Company.  Mr. Cassidy is a lawyer in the law
firm of the Cassidy & Associates which provides services for  
Tiber Creek Corporation.  Cassidy & Associates receives       
payments from Tiber Creek for a spectrum of legal services.   

Item 7: Certain Relationship and Related Transactions, and Director             
Independence                                                    

Lee W. Cassidy is an attorney with the Cassidy & Associates     
    law firm and as such she performs certain legal tasks assigned
by the law firm including effecting incorporations, filing
 documents or other tasks.  She however does not and has not
 "take(n) initiative in founding and organizing the business
or enterprise" of the company.                          

 /s/ Lee Cassidy

             Cell phone:  202-415-3563

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-12G/A’ Filing		Date		Other Filings
Filed as of:		10/3/16
Filed on:		9/30/16		10-Q
		9/2/16		UPLOAD
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