LEGAL & COMPLIANCE, LLC
LAURA ANTHONY, ESQUIRE | WWW.LEGALANDCOMPLIANCE.COM |
| DIRECT E-MAIL: |
March 9, 2010
Dave Walz
Staff Accountant
Division of Corporate Finance
Securities and Exchange Commission
One Station Place
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Genesis Capital Corporation of Nevada |
| Form 8-K |
| Filed February 2, 2010 |
| File No. 0-27831 |
Dear Mr. Walz:
On behalf of Genesis Capital Corporation of Nevada (n/k/a Milwaukee Iron Arena Football, Inc.) (the “Company”), this letter responds to your correspondence dated March 4, 2010. In particular, please be advised that Friedman, LLP remains the independent auditor for the Company and shall so remain for the foreseeable future.
In addition, the Company hereby acknowledges that:
| • | The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Sincerely, |
| /s/ Laura E. Anthony |
| Laura E. Anthony |
330 CLEMATIS STREET, #217 • WEST PALM BEACH, FLORIDA •33401 • PHONE: 561-514-0936 • FAX 561-514-0832
Dave Walz
Securities and Exchange Commission
March 9, 2010
Page Two
AGREED TO BY:
GENESIS CAPITAL CORPORATION OF NEVADA
k/n/a MILWAUKEE IRON ARENA FOOTBALL, INC.
_____________________________
/s/ Richard Astrom
Chief Executive Officer
330 CLEMATIS STREET, #217 • WEST PALM BEACH, FLORIDA •33401 • PHONE: 561-514-0936 • FAX 561-514-0832
OFFICES IN WEST PALM BEACH AND MIAMI BEACH