Blue Chip Capital Group Inc. – Company response

For the staff’s convenience, we have included each of the staff’s comments numbered sequentially followed by our response to each comment, also numbered sequentially. Comment No. 1: Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure, page 26 . Disclosure on page 26 states that you have filed a letter from Hudgens CPA PLLC as Exhibit 16.1 to your form 10-K/A, and the same disclosure is in your 10-K. However, this letter does not appear to be included as an exhibit to either of these filings. Please include this letter as an exhibit in an amended Form…