Asia Atlantic Resources
2101 Vista Pkwy. - Ste. 292
West Palm Beach, FL 33411
May 17, 2011
Mr. John Cannarella
United States Security and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Asia Atlantic Resources |
Dear Mr. Cannarella:
On behalf of Asia Atlantic Resources., and as President of the Company, please be advised that we hereby acknowledged that:
| 1. | The Company is responsible for the adequacy and accuracy of the disclosure in the filing. |
| 2. | 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 |
| 3. | The Company many not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States. |
| | Very truly yours, | |
| | | |
| | /s/ J. Francisco Terreforte | |
| | | |
| | J. Francisco Terreforte | |
