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Re: lytnup post# 180072

Sunday, 04/29/2012 11:57:16 AM

Sunday, April 29, 2012 11:57:16 AM

Post# of 312016
"JB who? Never heard of 'em."

Mail Stop 4561
August 20, 2009
John Bordynuik
Chief Executive Officer
310 Holdings, Inc.
500 Technology Square
Cambridge, MA 90212
Re: 310 Holdings, Inc.
Form 8-K Filed August 17, 2009
File No. 000-52444

Dear Mr. Bordynuik:
We have reviewed the above referenced filing and have the following comments.

http://sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=0001381105&type=UPLOAD&dateb=&owner=include&count=40