HARBOR ISLAND DEVELOPMENT CORP.
2275 NW 150th Street, Unit B, Opa Locka, FL 33054
December 22, 2010
VIA EDGAR
John Reynolds & Edwin Kim
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington DC 20549
Re:
Harbor Island Development Corp.
Registration Statement on Form S-1
File No. 333-166522
Originally Submitted on May 5, 2010
Acceleration Request
Requested Date: December 29, 2010 5:00 pm Eastern Standard Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Harbor Island Development Corp. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-166522) be declared effective at the “Requested Date” set forth above or as soon thereafter as practicable.
In connection with the acceleration request, the Company hereby acknowledges that:
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should the Securities and Exchange Commission (the “Commission”) or the staff of the Division of Corporation Finance of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement on Form S-1 effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement on Form S-1;
·
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement on Form S-1; and
·
the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely, | |||
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Harbor Island Development Corp. | |||
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By: |
| /s/ Don Ross | |
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| Don Ross | |
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| President and Chief Executive Officer | |
