October 2, 2012
Brian Cascio
Accounting Branch Chief
Julie Sherman
Staff Accountant
United States
Securities and Exchange Commission
Washington, D.C. 20459
Re: OICco Acquisition I, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed July 9, 2012
File No. 001-35415
Dear Mr. Cascio,
Please find attached the Registrants response to your oral comment of Sept. 25, 2012.
Form 10-K for the Fiscal Year Ended December 31, 2011
Financial Statements
Notes to Consolidated Financial Statements, page F-6
2. The footnotes on page F-6 do not appear to be related to the December 31, 2011 and 2010 financial statements included in your Form 10-K. Please amend your filing to provide the correct footnotes for the years ended December 31, 2011 and 2010.
Footnotes corrected.
The company acknowledges that:
| · | the company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| · | 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. |
Very truly yours,
/s/ Joshua Sisk
Joshua Sisk, President
OICco Acquisition I, Inc.
