Forever Zen Ltd.
March 30, 2011
THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Attn: Ms. Jessica Dickerson
Division of Corporate Finance
Mail Stop 7010
100 F. Street NE
Washington, D.C. 20549-7010
Re: | Forever Zen Ltd. |
Registration Statement on Form S-1 | |
File No. 333-171637 |
Dear Ms. Dickerson:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Forever Zen Ltd. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 to 4:00 PM Eastern Standard Time Eastern Standard Time on April 4, 2011, or as soon thereafter as is practicable.
· 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.
By:
/s/ Churyl Kylo
Churyl Kylo
960 12 Street
South Lethbridge, Alberta, T1J 2S7- Phone: 1-866-860-0707