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100 Overlook Center, 2nd FL Princeton NJ 08540 T: 609.498.7029 |
June 6, 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 an amendment to our 10-K, which adds the required Interactive Data Files to the filing, was filed yesterday on EDGAR. Also, as requested in your letter, we note 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.
Thank you for your assistance.
Very truly yours
CARBONICS CAPITAL CORPORATION
| By: | /s/ Stephen J. Schoepfer | |
| Stephen J. Schoepfer Chief Executive Officer | ||