RENEWABLE ENERGY AND ECO-SUSTAINABILITY SOLUTIONS
Tassos D. Recachinas
President and CEO
tdr@hdsicorp.com
Direct: 203-895-7879
May 23, 2012
Via Facsimile
The United States
Securities and Exchange Commission (the “Commission”)
Attn: Barbara C. Jacobs for Patrick Gilmore
Division of Corporation Finance
Washington, D.C. 20549
Re: HDS International Corp.
Letter dated April 6, 2012
Amendment No. 1 to Form 8-K
Filed February 9, 2012
File No. 000-53949
Dear Ms. Jacobs,
On behalf of HDS International Corp. (the “Company”), I have reviewed your letter dated April 6, 2012 and am providing the following responses.
In response to your request for certain acknowledgements, I hereby acknowledge that the Company is responsible for the adequacy and accuracy of the disclosures in its filings with the Commission; that staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to any filing, and; that the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
TASSOS D. RECACHINAS
Tassos D. Recachinas
10 DORRANCE STREET, SUITE 700, PROVIDENCE, RI 02903 • www.hdsicorp.com • Main: 401-400-0028 • info@hdsicorp.com