Microelectronics Technology Company
500 N. Rainbow Blvd
Suite 300
Las Vegas, NV 89107
Telephone - 702-221-1914
Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel, and Mining
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Microelectronics Technology Company
Form 10-K for the Fiscal Year ended June 30, 2013
Filed October 15, 2013
File No. 001-32984
July 8, 2014
Dear Ms. Jenkins,
This letter sets forth the initial response of Microelectronics Technology Company., (“MELY” or the “Company”) to the Staff’s comment letter dated June 27, 2014.
Microelectronics is in receipt of the Securities and Exchange Commission’s comment letter dated June 27, 2014. Due to the technical nature of the comments, and the need to request for our past auditors approval, we are requesting additional time to respond to the questions outlined in the SEC comment letter. The Company plans to answer the comments as quickly as possible.
In connection with the Company’s responding to the comments set forth in the June 27, 2014 letter, the Company acknowledges 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.
Microelectronics Technology Company
/s/Brett Everett
Name: Brett Everett
Title: Chief Executive Officer, Principal Financial Officer,
Principal Accounting Officer
