Jody M. Walker Attorney At Law 7841 South Garfield Way Centennial, CO 80122 303-850-7637 telephone jmwalker85@earthlink.net 303-482-2731 facsimile August 24, 2011 Division of Corporation Finance Securities and Exchange Commission 100 F. Street N.E. Washington, D.C. 20549 Re: Strategic Dental Management Corp. Registration Statement on Form S-1 Filed August 4, 2011 File No. 333-172110 Gentlemen: The amendment 4 to Form S-1 is being filing solely to update the financial statements and financial disclosure throughout the filing. Thank you for your time and consideration in this matter. Please do not hesitate to contact me if you have any questions regarding the above. Very truly yours, /s/Jody M. Walker ------------------------ Jody M. Walker Attorney At Law