Exotacar, Inc
2132 Horse Prairie Dr., Las Vegas, Nevada 89052
October 25, 2006
John Reynolds
United States
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| RE: | Exotacar, Inc. |
| Form SB-2 |
| Originally Filed on September 13, 2006 |
| File No. 333-137293 |
Dear Mr. Reynolds:
Pursuant to the telephone conversation with Angela Halac on, October 25, 2006, we are hereby requesting acceleration of effectiveness of the above referenced SB-2 Registration Statement, as amended, in accordance with Rule 461 under the Securities Act of 1933. We are requesting effectiveness as of 4:00 P.M. EST on Monday, October 30, 2006 or as soon as there after practicable.
In conjunction with this request for acceleration of the effective date of the above referenced registration statement, the registrant acknowledges that:
| • | the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, 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 Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Registrant may not assert the Commission’s action of declaring the filing effective as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions or need any additional information to grant effectiveness, please advise.
Please notify the undersigned upon effectiveness of the Registration at our fax (619) 595-4883.
Thank you for your assistance.
Sincerely,
/s/ Ari Lee
Ari Lee
President