SOTON HOLDINGS GROUP, INC.
375 N. Stephanie Street, Suite 1411, Henderson, NV, USA 89014
Tel. (702)9972116
Fax. (702)4468232
E-mail: sotonholdingsgroup@yahoo.com
February 23, 2011
Mr. Scott M. Anderegg
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-3561
Re: Soton Holdings Group, Inc
Amendment No. 2 to
Registration Statement on Form S-1
Filed on January 25, 2011
Filing No. 333-170330
Dear Mr. Anderegg:
Pursuant to your telephone conversation with counsel of Soton Holdings Group, Inc., a Nevada corporation (the “Company”), on February 17, 2011, the Company filed Amendment No. 3 to Registration Statement on Form S-1 with the updated financial statements.
Please direct any further comments or questions you may have to the company's legal counsel Mr. Thomas E. Puzzo 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/ Mariya Kokho
Mariya Kokho, President
