Mark P. Shuman
U.S. Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| Commission File No.:333-141564 |
Dear Mr. Shuman:
We hereby file on behalf of our client, Sloud, Inc., Pre-Effective Amendment No. Six (“Amendment”) to the above referenced registration statement. This Amendment reflects changes solely to the facing sheet and the signature page of the filing.
Pursuant to Rule 461(a) of Regulation C, as promulgated under the Securities Act of 1933, acceleration of the Registration Statement of Sloud, Inc. is hereby requested to 3:00 p.m. on July 7, 2008.
Sloud acknowledges the following:
| 1) | 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. |
| 2) | 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 |
| 3) | The company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the <?xml:namespace prefix = st1 />United States. |
Thank for your cooperation in this matter.
| | Dutifully, |
| | Goldberg Law Group, P.A. |
| | /s/ Glenn Goldberg_ |
| | Glenn Goldberg Esq. |
| | Goldberg Law Group, PA |
| | 200 Central Avenue, Suite 290 |
| | St. Petersburg, FL 33702 |
| | Phone | 727.898.5200 |
| | Fax | 1.866.323.6096 |
