YFC 355 CORP
10SB12G/A, 2000-09-01
BLANK CHECKS
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SPERRY YOUNG & STOECKLEIN


                                              Telephone (702) 794-2590
                                              Facsimile (702) 794-0744
    DONALD J. STOECKLEIN
     ATTORNEY AT LAW
Practice Limited to Federal Securities
-------------------------------------------------------------------------
1850 E. Flamingo Rd. Suite 111, Las Vegas, Nevada 89119

                               August 31, 2000
Mr. Richard K. Wulff
Office of Small Business Policy
United States Securities and Exchange Commission
Division of Corporate Finance
Office of Small Business Review
450 5th Street, N.W.- Room 3112
Washington, D.C. 20549

     RE: YFC 355 CORP. - FILE NO. 0-30201 FORM 10SB

Dear Mr. Wulff:

     In  response  to your comments to our filing of August 25, 2000  we  are
providing the following information:

Previous and Current Blank Check Companies

1.   Refer to the updated table in this section.

2.    As  a  result of the Merger between TourPro Golf, Inc. and  Mega  Micro
Technologies Group (formerly Mirage Computers, Inc.), Mega Micro filed and 8-
K12G3  on May 1, 2000 under SEC file #0-30519 and is current in all of  their
required filings.

Trading of Securities in Secondary Market

3.   Paragraph 1 - Please see revised Paragraph 1 of Trading of Securities in
Seconary Market

     We  are  forwarding, concurrent with the filing of an  Amended  10SB,  a
redlined copy of the filing to expedite your review. Please advise if we  can
provide any further assistance in this filing.

Yours truly,

/s/ Donald Stoecklein

Donald J. Stoecklein

ccDeMint



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