LOTON, CORP.
13499 RUE HUNTINGTON, QC, H8Z1G3, CANADA
Tel. 1(438)8701351
Fax. 1(450)9881288
E-mail: lotoncorp@yahoo.com
December 7, 2010
United States
Securities and Exchange Commission
Washington, DC 20549
To the Attention of: Mr. Ryan Houseal
Re: Loton, Corp.
Updated legal opinion to Amendment No. 4 to
Registration Statement on Form S-1,
Filed on September 14, 2010
Filing No. 333-167219
Dear Mr. Ryan Houseal:
Please be advised that further to our telephone conversation with you on December 1, 2010, regarding the provision of the updated legal opinion from our legal counsel Ms. Hildja Saastamoinen to Amendment No.4 to Registration Statement on Form S-1 filed on September 14, 2010, we submitted the requested document. Please refer to Exhibit 5.1 of the Prospectus. We also attached for your review updated consent to file from our auditor, De Joya Griffith and Company, LLC. Please refer to Exhibit 23.1 of the prospectus.
Please direct any further questions you may have to the company's president Mr. Alex Kuznetsov at:
13499 Rue Huntington
Pierrefonds, QC, H8Z1G3, Canada
Tel. 1(438)8701351
Fax. 1(450)9881288
Thank you.
Sincerely,
/S/Alex Kuznetsov
Alex Kuznetsov, President
