AMBICOM HOLDINGS, INC.
500 Alder Drive
Milpitas, California 95035
| January 22, 2013 |
Via Edgar Only
United States Securities and Exchange Commission
Mail Stop 6010
Washington, D.C. 20549
| Attention: | Amanda Ravitz, |
| Assistant Director |
| Re: | AmbiCom Holdings Inc. | |
| Registration Statement on Form S-1/A | ||
| Filed on January 16, 2013 | ||
| File No. 333-182555 |
Dear Ms. Ravitz:
Please be advised that the undersigned is the duly elected Chief Executive Officer and Chief Financial Officer of AmbiCom Holdings, Inc. (the "Registrant").
Having been advised that the Commission has no further comments to the Registrant's Form S-1/A Registration Statement, the Registrant hereby requests acceleration of the effective date of the Registration Statement to Friday, January 25, 2013 at 10:00 p.m., or as soon thereafter as practicable.
The Registrant hereby acknowledges that:
| · | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, 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 declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and | |
| · | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under thefederal securities laws of the United States. |
Should you have any questions in regard to this correspondence or any other matter relating to this Registrant’s filing, please do not hesitate to contact me.
Very truly yours,
/s/ John Hwang
John Hwang
