Morse & Morse, PLLC
1400 Old Country Road
Suite 302
Westbury, NY 11590
tel: 516-487-1446
fax: 516-487-1452
email: morgold@aol.com
October 18, 2011
Securities and Exchange Commission
Washington, D.C. 20549
Att: | Craig Arakawa, Staff Accountant |
Re: | Quantum Materials Corp. |
Item 4.01 Form 8-K
Filed October 4, 2011
File No. 000-52956
Ladies / Gentlemen:
The following is in response to your letter of comments of October 6, 2011:
On October 17, 2011, our client complied with your comment letter in an amended Form 8-K filing and provided the requested information to comply with Item 304(1)(i)(v) of Regulation S-K.
As counsel to the Company and on behalf of our client, we acknowledge the following:
· | 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. |
Very truly yours, | |||
MORSE & MORSE, PLLC | |||
/s/ Steven Morse, Managing Member |