Denis Frawley
416.594.0791, ext. 113
dfrawley@olflaw.com
October 8, 2010
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC
20549-7010
Attention: Douglas Brown, Division of Corporation Finance
Telephone Number: (202) 551-3365
Telecopier Number: (703) 813-6982
Dear Mr. Brown:
Re: | Bio-Carbon Systems International Inc., formerly known as ABC Acquisition Corp. 1501 |
This letter refers to the comment letter dated September 15, 2010 from the Securities and Exchange Commission regarding the following filings by ABC Acquisition Corp. 1501 (now known as Bio-Carbon Systems International Inc. (the “Company”)): a Form 10 filed October 28, 2009; a Form 10-K filed April 6, 2010; a Form 8-K filed June 7, 2010; and a Form 10-Q filed August 16, 2010.
Further to our telephone conversation today, we are informing you that we are still in the process of collecting additional information and preparing answers to your comments. We expect to provide you with a response, as well as file amended filings, by October 15, 2010.
Yours truly,
Ormston List Frawley LLP
/s/ Denis Frawley
Denis Frawley
cc: Luc Duchesne
DF:em