Kenneth G. Eade
Attorney at Law
190 N. Canon Drive Suite 420
Beverly Hills, California 90210
(310) 275-3055 Fax: (310) 861-0620
October 27, 2008
United States
Securities and Exchange Commission
Division of Corporate Finance
Washington, D.C. 20549
Attn: John D. Reynolds, Assistant Director
Re: Fluid Solutions, Inc.
Registration Statement on Form 10
File No. 0-53434
Dear Mr. Reynolds,
The undersigned represents Fluid Solutions, Inc., and is in receipt of your comments of October 14, 2008. Please be advised that the Company has amended its Registration Statement on Form 10, adding the audited balance sheet as of December 31, 2007 and the statement of cash flows for the period from inception (December 11, 2007) to December 31, 2007.
Please also be advised of the following:
The Company is responsible for the adequacy and accuracy of the disclosures in the filing. Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking an y action with respect to the filing; and the Company may not assert staff comments as a defense ion any proceeding initiated by the Commission or anyperson under the federal securities laws of the United States.
Sincerely yours,
KENNETH G. EADE
cc: Pantelis Zachos
