![](https://capedge.com/proxy/CORRESP/0001144204-12-033186/image_001.jpg) | 100 Overlook Center, 2nd FL Princeton NJ 08540 T: 609.498.7029 |
June 4, 2012
Via EDGAR
U.S. Securities & Exchange Commission
Washington, D.C. 20549
| Attention: | Rufus Decker Accounting Branch Chief |
| Re: | Carbonics Capital Corporation |
Form 10-K for Year Ended December 31, 2011
Filed April 16, 2012
File #0-28887
Dear Mr. Decker:
Reference is made to your letters dated May 22, 2012 and April 24, 2012 regarding the Interactive Data Files that were omitted from the Form 10-K for the year ended December 31, 2011, which was filed by Carbonics on April 16, 2012 (“10-K”).
Please be advised that our financial printer has prepared the required Interactive Data Files for the 10-K and we are currently reviewing those files for sign-off. Accordingly, we expect to file an amendment to the 10-K, no later than June 6, 2012, which will add to the 10-K the required Interactive Data Files.
Thank you for your assistance.
Very truly yours
CARBONICS CAPITAL CORPORATION
By: /s/ Stephen J. Schoepfer
Stephen J. Schoepfer
Chief Executive Officer