TK Star Design, Inc.
220 Dupont Avenue
Newburgh, New York 12540
February 5, 2009
United States Securities
and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Company:
TK Star Design, Inc. (the “Company”)
Form:
S-1 Registration Statement – Acceleration Request
File No.:
333-156457
Dear Sirs and/or Madam:
This letter serves as our request, in accordance with Rule 461, for acceleration of the effectiveness of the above-referenced Registration Statement (filed pursuant to Form S-1) to February 10, 2009 at 10:30 a.m., or as soon thereafter as practicable.
In that respect and in furtherance of our Acceleration Request, we herewith acknowledge that:
·
Should the Commission or the staff, acting pursuant to delegated authority, declare our 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 our filing effective, does not relieve TK Star Design, Inc. from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
·
TK Star Design, Inc. may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
TK Star Design, Inc.
/s/ Thomas P. Kinney
Thomas P. Kinney, President
