Palmdale Executive Homes, Corp.
6767 West Tropicana Ave, Suite 207
Las Vegas, NV 89103
April 1, 2011
Securities and Exchange Commission
100 F. Street, NE
Washington, DC 20549
Re: Palmdale Executive Homes, Corp.
File No. 000-52848
Form 8K/A
Gentlemen:
In reference to the above mentioned filing the Company hereby acknowledges that:
| (i) | We are responsible for the adequacy and accuracy of the disclosure in the filing; |
| (ii) | We are aware that staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with the respect to the filing; and |
| (iii) | We may not assert the staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions or if you desire any additional information, please do not hesitate to telephone Ronald J. Stauber at (310) 556-0080 or the undersigned.
Very truly yours,
Palmdale Executive Homes, Corp.
/S/ Suzette M Major
Suzette M. Major
President – Chief Executive Office
/S/ Tricia A. Nickson
Tricia A. Nickson
Secretary and Treasurer – Chief Financial Officer
