1821 Walden Office Square, Suite 400
Schaumburg, IL 60173
Tel: (847) 303-0280
Fax: (847) 303-1121
November 4, 2010
U.S. Securities & Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, D.C. 20549-3561
Attn: Mr. Ronald Alper, Staff Attorney
Re: Modern Mobility Aids, Inc.
Registration Statement on Form S-1
File No. 333-168983
Dear Sirs:
In accordance with Regulation C, Rule 461, we hereby request acceleration of the effective date of our registration statement on Form S-1, such that it be deemed effective on November 5, 2010, at 3:00 pm (Eastern time), or as soon as practicable thereafter.
We are aware of our obligations under the Act in this regard and acknowledge that:
1. should the Commission or the staff, acting pursuant to delegated authority, declare our filing effective, this does not foreclose the Commission from taking any action with respect to the filing;
2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring our filing effective, does not relieve us from our full responsibility for the adequacy or accuracy of the disclosure in our filing; and
3. we may not assert staff comments and the declaration of effectiveness as a defence in any proceeding initiated by the commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ Sergei Khorolski
Sergei Khorolski
President
Modern Mobility Aids, Inc.