Marani Spirits
13152 Raymer Street
Suite 1A
No. Hollywood, CA 91605
| April 30, 2009 | |||
United States
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Brian McAllister
| Re: | Marani Brands, Inc. |
Staff Comment Letter (April 9, 2009)
Form 10-KSB for the Year Ended June 30, 2008
Filed October 14, 2008
File No. 333-123176
Dear Mr. McAllister:
I write to confirm the request of Marani Brands, Inc., for an extension of time to respond the Commission’s comment letter of April 9, 2009, with respect to issues raised concerning Marani’s Form 10-KSB for the Year Ended June 30, 2008. We believe that we will be in a position to file a detailed cover letter and a marked copy of the amended Form 10-KSB, by Friday, May 8, 2009.
Thank you for your assistance.
| Sincerely, | |||
| Marani Brands, Inc. | |||
 | |||
| By: | |||
| Ara Zartarian | |||
| Chief Executive Officer | |||