Alliance Recovery Corporation
390-1285 North Telegraph Road
Monroe, MI 48162
October 2, 2007
U.S. Securities & Exchange Commission
Office of Small Business
450 Fifth Street NW
Washington, D.C. 20549
| Re: | Alliance Recovery Corporation | |
| | File No. 333-144976 |
Dear Sir/Madam:
Request is hereby made for the acceleration of the effective date of our Registration Statement on Form SB-2, File No. 333-144976, to 3:00 P.M. on October 4, 2007 or as soon as practicable thereafter.
Finally, we acknowledge the following:
-should the Commission or the staff acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
-the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
-the company may not assert staff comments and the declaration of effectiveness 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,
ALLIANCE RECOVERY CORPORATION
By: /s/ Peter Vaisler
PETER VAISLER
