Emo Capital Corp.
115 He Xiang Road, Bai He Village, Qing Pu,
Shanghai, China, 200000
March 31, 2015
Mr. Patrick Gilmore
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
Washington D.C. 20549
Re:Emo Capital Corp.
Form 10-K for the Fiscal Year Ended July 31, 2014
Filed October 16, 2014
File No. 000-54291
Dear Mr. Gilmore:
We are in receipt of your comment letter dated February 20, 2015, regarding Emo Capital Corp.’s October 16, 2014 Form 10-K filings. As discussed with Ms. Eiko Yaoita Pyles, we are requesting an additional 10 business days to respond. As a result, we will submit our response letter by April 10, 2015.
Very truly yours,
/s/ Juanming Fang
Juanming Fang
Chief Executive Officer