Nepia, Inc
January 17, 2012
THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Attn: Mrs. Pamela A. Long
Division of Corporation Finance
Mail Stop 7010
100 F. Street NE
Washington, D.C. 20549-7010
Re: | | Nepia, Inc Registration Statement on Form S-1/A File No. 333-173699 |
Dear Mrs. Long:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nepia, Inc (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1/A to 4:00 PM Eastern Standard Time Eastern Standard Time on January 20, 2012, or as soon thereafter as is practicable.
The Company acknowledges the following:
- 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;
- 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
- 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.
Thank you for your assistance. Please call with any questions.
Nepia, Inc
By:
/s/ Li Deng Ke
Li Deng Ke
Chief Executive Officer
Tian Bei W. Rd. Yung Guang Tian Di Ming Xing
Ge, Unit 1503, Shenzhen, China