ACOLOGY,INC.
912Maertin Lane
Fullerton,CA 92831
Phone:Tel: (661)510-0978
VIA ELECTRONIC EDGAR FILING
August 6, 2014
Division of CorporateFinance
Securities andExchangeCommission100 F Street,N.E.
Washington,D.C. 20549
Attn: | Ms. Pamela A. Long |
Assistant Director |
Re: | Acology, Inc. |
Amendment No. 4 to Registration Statement on Form S-1, File No. 333-195866 |
Ladies andGentlemen:
WehaveelectronicallyfiledonbehalfofAcology,Inc.(the“Registrant”)AmendmentNo.5tothereferencedRegistrationStatementonFormS-1.
Thisamendment reflects a change to page 2 of the Prospectus made in response to an oral Staff comment by deleting material that indicated that the term “nonreporting shell company” is a term defined in Rule 405 under the Securities Act.
We have also repaginated Part II of the Registration Statement, which had incorrectly continued numbering from the last page of the Prospectus.
* * * * * * * *
In accordance with Rule 461 promulgated under the Securities Act of 1933, the Registrant hereby requests that the effective date of its registration statement on Form S-1 be accelerated so as to become effective on Wednesday, August 6, 2014, at 5:00 p.m., or as soon thereafter as possible.
TheRegistrantacknowledges thefollowing:
• | ShouldtheCommissionortheStaff, actingpursuanttodelegatedauthority,declarethefilingeffective,itdoesnotforeclosetheCommissionfromtakinganyactionwith respectto thefiling; |
• | TheactionoftheCommissionorStaff,actingpursuanttodelegated authority,indeclaring thefilingeffective,doesnotrelievetheRegistrant fromitsfullresponsibilityfortheadequacy andaccuracy ofthedisclosurein thefiling;and |
• | TheRegistrantmaynotassertthisactionasdefenseinanyproceedinginitiatedbytheCommission or anypersonunderthe federalsecurities lawsoftheUnitedStates. |
Very truly yours,
ACOLOGY, INC.
By: | /s/ Curtis Fairbrother |
Curtis Fairbrother | |
Chief Executive Officer |