# EDGAR Filing Document

**Accession Number:** 0000841533
**File Stem:** 0001199835-23-000083
**Filing Date:** 2023-2
**Character Count:** 3044
**Document Hash:** 2e145aba6b2a7ccc451a3a3ad8731dcb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001199835-23-000083.hdr.sgml**: 20230309

**ACCESSION NUMBER**: 0001199835-23-000083

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230206

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SADDLE RANCH MEDIA, INC.
- **CENTRAL INDEX KEY:** 0000841533
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRIC LIGHTING & WIRING EQUIPMENT [3640]
- **IRS NUMBER:** 870461653
- **STATE OF INCORPORATION:** UT
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 19200 VON KARMAN AVE.
- **STREET 2:** STE 400
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92612
- **BUSINESS PHONE:** 949-212-1898

**MAIL ADDRESS:**
- **STREET 1:** 19200 VON KARMAN AVE.
- **STREET 2:** STE 400
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92612

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SADDLE RANCH MEDIA
- **DATE OF NAME CHANGE:** 20151104

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INTERLINE RESOURCES CORP
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PORT CITY CORP
- **DATE OF NAME CHANGE:** 19901022

February 6, 2023

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **Saddle Ranch Media, Inc.** |

---

**Offering Statement on Form 1-A**

**File No. 024-12093**

Dear Sir or Madam:

On behalf of Saddle Ranch Media, Inc. (the "Company"), I hereby request acceleration of the effective date and time of Parts I, II and III of the above-referenced offering statement, as amended, (the "Offering") to 3 p.m., Eastern Time, Wednesday, February 8, 2023, or as soon thereafter as is practicable.

The state of Florida has approved sales of the Offering in Florida.

The Registrant hereby authorizes Matheau J. W. Stout, Esq. to orally modify or withdraw this request for acceleration.

In making this request, the Company acknowledges that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Should the Commission or the staff, acting pursuant to delegated authority, qualify the filing, it does not foreclose the Commission from taking any action with respect to the filing;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The action of the Commission or the staff, acting pursuant to delegated authority, in qualifying the filing, does not relieve the Company from its full responsibility from the adequacy and accuracy of the disclosure in the filing; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We request that we be notified of such effectiveness by a telephone call to our counsel, Matheau J. W. Stout. If you have any questions with respect to this matter, please contact Mr. Stout at (410) 429-7076.

Sincerely,

/s/ Max Li

Max Li

Chief Executive Officer