Emo Capital, Corp.
10409 Pacific Palisades Ave
Las Vegas, NV 89144
August 16, 2023
REQUEST FOR QUALIFICATION
Mr. Nicholas O'Leary
Ms. Jane Park
Re: | Emo Capital, Corp. Form 1-A/A |
| Amendment No. 3 filed August 15, 2023 |
| Request for Qualification |
| File No. 024-12282 |
Dear Mr. O'Leary and Ms. Park:
On behalf of Emo Capital, Corp. (the “Company”), I hereby request qualification of the above-referenced Amendment at 4:00 p.m., Eastern Time, on Friday, August 18, 2023, or as soon thereafter as is practicable.
In making this request, the Company acknowledges that:
·Should the Commission or the staff, acting pursuant to delegated authority, qualify the filing, it 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 qualifying the filing, does not relieve the Company from its full responsibility from the adequacy and accuracy of the disclosure in the filing; and
·The Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
We appreciate your prompt attention to this matter. Please notify me if you need anything further.
Very Truly Yours,
/s/ J. Adam Guo
J. Adam Guo
President/CEO
Emo Capital, Corp.
