Edward Feintech Chief Executive Officer Smoky Market Foods, Inc. 1511 E. 2nd Street Weber City, IA 50595
Re: Smoky Market Foods, Inc. Item 4.01 Form 8-K Filed May 30, 2014 File No. 000-52158
Dear Mr. Feintech:
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely, /s/ Patrick Kuhn Patrick Kuhn Staff Accountant
To bite the worm of incite is to bite the HOOK of the antagonist . They win .
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