May 4, 2006
Mr. William Choi
Branch Chief
Securities and Exchange Commission
Washington, D.C. 20549-0404
| Re: | Originally New York, Inc. | |
| File No. 0-50013 |
| |
Dear Mr. Choi:
As requested in your comment letter to Originally New York, Inc. (the “Company”) dated December 29, 2005 regarding Form 10-KSB for fiscal year ended December 31, 2004 and Form 10-QSB for the Quarter ended September 30, 2005, please be advised that the Company acknowledges that:
| • | the Company is responsible for the adequacy of the disclosures 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. |
| Very truly yours, |
| /s/ Len Luner |
| ||
| Len Luner, President |
| ||
| Originally New York, Inc. | |||
