![[secresponseletteramendedf001.jpg]](https://capedge.com/proxy/CORRESP/0001490873-13-000021/secresponseletteramendedf001.jpg)
November 6, 2013
Ms. Jennifer Thompson
Accounting Branch Chief
United States Securities and Exchange Commission
Washington, D.C. 20549
Eaton Scientific Systems, Inc.
Form 10-K for the fiscal year ended January 31, 2013
Filed May 16, 2013
File No. 000-54803
Dear Ms. Thompson:
We are in receipt of the letter dated August 29, 2013 that the staff (the “Staff”) of the Securities and Exchange Commission (“SEC”) provided Eaton Scientific Systems, Inc. (the “Company”) containing comments to the Company’s Annual Report on Form 10-K filed on May 16, 2013.
The Company acknowledges receipt of the letter referenced above. The Company has retained the audit firm, Seale and Beers, to conduct the audit for the year ended January 31, 2012 (see attached copy of Engagement Letter), and anticipates completion of the audit within 30 days. The Company will be submitting the response, including an amended 10-K for the year ended January 31, 2013, on or before December 15, 2013.
Please direct questions regarding this response letter to the undersigned at 310-281-6923 or Ms. Calli Bucci, Controller, at (310) 592-9235.
Very truly yours,
EATON SCIENTIFIC SYSTEMS, INC.
/s/ Michael J. Borkowski
Michael J. Borkowski
President and CEO
MJB/crb
Encl. Engagement Letter-Seale & Beers
Cc:
Elizabeth Lisa Sellars (SEC)
EATON SCIENTIFIC SYSTEMS, INC.
9595 Wilshire Boulevards Suite 900s Beverly Hills, CA 90212
310-281-6923 Office s 888-899-3966 Fax
www.eatonscientific.com