October 20, 2010
VIA EDGAR CORRESPONDENCE
Division of Corporate Finance
Securities and Exchange Comm ission
Washington, DC 20549
ATTN:
Kate Beukenkamp, Staff Attorney
Larry Spirgel, Assistant Director
Re:
Registration Statement on Form S-1
Filed September 16, 2010
File No. 333-169397
Dear Ms. Beukenkamp and Mr. Spirgel:
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 Friday,
October 22, 2010, at 2:00pm (Eastern Time), or as soon as practicable thereafter.
On behalf of the Company, I hereby acknowledge that:
a)
Should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
b)
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 filing; and
c)
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.
Ms. Beukenkamp and Mr. Spirgel
October 20, 2010
Page 2
The Company further understands that the Division of Enforcement has access to all information provided to the Staff of the Division of Corporation Finance in the Staff’s review of the Company’s filings or in response to the Staff’s comments on the Company’s filings.
Please direct any questions or comments regarding the Registration Statement to J. Scott Sitra of Taurus Financial Partners, LLC at (512) 772-1542.
Very truly yours,
/s/ Eric Boyer
Eric Boyer
President and Chief Executive Officer