May 27, 2014
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: SMSA Gainesville Acquisition Corp.
Item 4.01 Form 8-K
Filed May 9, 2014
Item 4.01 Form 8-K/A
Filed May 15, 2014
Response Letter Filed May 15, 2014
File No. 000-53803
Ladies and Gentlemen:
In response to your comment letter of May 19, 2014, the Company hereby makes the following acknowledgements:
| | 1. | The Company is responsible for the adequacy and accuracy of the disclosure in its Form 8-K/A filed with the Commission on May 15, 2014; |
| | 2. | 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 |
| | 3. | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission. |
Regards,
/s/ Maulik Parikh
Maulik Parikh
President and CEO
SMSA Gainesville Acquisition Corp.
