UNI CORE HOLDINGS CORPORATION
March 26, 2013
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, D.C. 20549
Attn: Mr. Larry Spirgel
Re:
Uni Core Holdings Corporation
Form 10-K for fiscal year ended June 30, 2012
Filed October 15, 2012
Form 10-Q for the quarterly period ended December 31, 2012
Filed February 7, 2013
File No. 0-30430
Dear Mr. Spirgle:
We are in receipt of your comment latter dated March 5, 2013. Due to the schedules of some of the professionals assisting us, please allow us five more weeks to reply; until April 30, 2013.
Thank you in advance for this courtesy.
Yours faithfully,
For and on behalf of
Uni Core Holdings Corporation
Thomas Lee
Chief Financial Officer
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