ELECTRIC MOTO CORPORATION
3165 EAST MAIN STREET
ASHLAND, OREGON 97520
(541) 890-3481
May 15, 2006
U.S. Securities & Exchange Commission
Office of Small Business
450 Fifth Street NW
Washington, D.C. 20549
RE: | ELECTRIC MOTO CORP. |
| File No. 333-124012 | |
| | | |
Dear Sir/Madam:
Request is hereby made for the acceleration of the effective date of our Registration Statement on Form SB-2, File No. 333-124012, to 5:00 P.M. on May 15, 2006 or as soon as practicable thereafter.
We are also aware that:
• Should the Commission or the staff, acting pursuant to a 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 a 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;
• 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 law of the Untied States.
Very truly yours,
ELECTRIC MOTO CORP.
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Ely Schless
President and
Chief Executive Officer