Left Behind Games (fka LFBG)

[PNKBULLSHT]

7. When will the deal with Modesa Enterprises LLC be finalized?

RESPONSE: The deal was signed already, as previously stated in February. However, as a result of the PCAOB’s deal with our former auditor, which was cut behind closed doors, our company unfairly lost validated 2 year financials which are required before any registration statement can be approved by the SEC. Therefore, after hiring our new audit firm, we have begun working hard to complete a new 2 year audit as quickly as possible. Should we complete the audit in the timeframe allowed to complete our 1 year audit, our financials would be posted by June 30th and in the event the SEC only required 60 days to approve our Modesa Enterprises LLC registration statement, the soonest shares could be issued to Modesa Enterprises LLC for sales would be September 1, 2011. Whenever we can complete the new 2 year audit will likely have much to do with the date our deal with Modesa Enterprises LLC can materially benefit the company.

8. How much of the $10 million in funding from Modesa Enterprises LLC will be used in 2011? How do you plan to make the most of this $10 million? Has there been any effort in reducing or minimizing the cost of operating? For example, reducing the cost for new game/platform development, sales, marketing and public relations?

RESPONSE: Initially, we plan to use only the funds necessary to release our 2011 products and successfully launch our church market programs. We have consolidated 3 positions and expect our marketing expenses for 2011 to be substantially lower than in 2010. Our strategy is to reduce our debts and build a large cash position so that the company can take advantage of opportunities when they arise.

Read more: http://www.faqs.org/sec-filings/110404/LEFT-BEHIND-GAMES-INC_8-K/exhibit991.htm#ixzz1Ya1qkvEN