AAA BEST CAR RENTAL INC.
351 E 16th Street,
Paterson, NJ 07524
(973) 851-6863
February 16, 2011
United States
Securities and Exchange Commission
Washington, DC 20549
Re: AAA Best Car Rental Inc.
Amendment #3 to
Registration Statement on Form S-1
Filed February 3, 2011
Filing No. 333-170128
Dear: Donald Field
Pursuant to the staff’s telephone conversation with counsel to AAA Best Car Rental, Inc. (the “Company”) on February 15, 2011, we respectfully submit this response to the staff’s oral comments.
In Amendment No. 4 to Form S-1 (“Amendment No. 4”) of the Company, filed today, we have inserted the sentence “[w]e need a minimum of four rental cars to achieve and maintain profitable operations and minimum of seven cars if we keep one sales person on staff.” in the Prospectus Summary on page 5 and under the sub-heading “Revenue and Costs per Each Car” on page 16 of Amendment No. 4.
Please direct any further comments or questions you may have to the company's attorney Mr. Thomas E. Puzzo, Esq. at:
Law Offices of Thomas E. Puzzo, PLLC
4216 NE 70th Street
Seattle, Washington 98115
Telephone No.: (206) 522-2256
Facsimile No.: (206) 260-0111
Thank you.
Sincerely,
/S/ Suresh Gupta
Suresh Gupta, President
