THE LAW OFFICE OF
CONRAD
C. LYSIAK, P.S.
601
West First Avenue, Suite 903
Spokane,
Washington 99201
(509)
624-1475
FAX:
(509) 747-1770
EMAIL:
cclysiak@lysiaklaw.com
September
9, 2009
Ms.
Maryse Mills-Apenteng, Esq.
Special
Counsel
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549-4561
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RE: |
Multiplayer
Online Dragon, Inc. |
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Form
S-1 Registration Statement |
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File No. 333-159896 |
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Dear Ms.
Mills-Apenteng:
In response to your letter of comments
dated August 19, 2009, please be advised as follows:
General
1. Updated financial
statements have been provided and a new auditor’s consent provided.
2. The beneficial ownership
table has been revised.
Risk
Factors
3. Risk Factor #7 has been
revised and clarified as requested.
Business
Government
Regulation
4. The governmental
information on page 24 has been moved to page 27 and category on page 24 has
been deleted. Further information contained in Risk Factors 15 and 16
has been included on page 27.
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Ms.
Maryse Mills-Apenteng, Esq. |
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Legal
Branch Chief |
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Securities and Exchange
Commission |
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RE: |
Multiplayer
Online Dragon, Inc. |
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Form
S-1 Registration Statement |
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File No. 333-159896 |
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September
9, 2009 |
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Page
2 |
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Convenient
Search Experience
5. Language has been
provided that the assertions made are the opinion of the Company.
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Yours
truly, |
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The
Law Office of Conrad C. Lysiak, P.S. |
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By:
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CONRAD
C. LYSIAK |
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Conrad
C. Lysiak |
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CCL:hdw
cc:
Multiplayer Online Dragon, Inc.