LEGAL & COMPLIANCE, LLC
LAURA ANTHONY, ESQUIRE
WWW.LEGALANDCOMPLIANCE.COM
DIRECT E-MAIL: LAURAANTHONYPA@AOL.COM
March 12, 2010
John Reynolds
Assistant Director
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 |
Annual Report on Form 10-K FYE September 30, 2009 | ||
Filed December 29, 2009 | ||
File No. 0-27831 |
Dear Mr. Reynolds:
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 8, 2010.
In particular, please be advised that the Company hereby confirms that its controller or principal accounting officer will be included in future filings as required by Form 10-K. In addition, be advised that Mr. Christopher Astrom is the principal accounting officer. Mr. Astrom did sign the Form 10-K with the title “Chief Financial Officer” but did not include the separate delineation of principal accounting officer. In the future the Company will properly delineate and indicate each capacity in which the officers are signing the report.
| 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. |
330 CLEMATIS STREET, #217 • WEST PALM BEACH, FLORIDA • 33401 • PHONE: 561-514-0936 • FAX 561-514-0832
Dave Walz
Securities and Exchange Commission
March 12, 2010
Page Two
| Sincerely, |
Laura E. Anthony |
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