INSPIRED BUILDERS, INC.
288 North Street
Georgetown, MA 01833
March 21, 2011
U.S. Securities & Exchange Commission
Office of Small Business
100 F Street, NE
Washington, D.C. 20549
Re: | Inspired Builders, Inc. |
File No. 333-171636 |
Dear Sir/Madam:
Request is hereby made for the acceleration of the effective date of our Registration Statement on Form S-1, File No. 333-171636, to 4:00 P.M. Eastern Standard Time on March 23, 2011, or as soon as practicable thereafter.
We are also aware that:
• Should the Commission or the staff, acting pursuant to a 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 a 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.
Very truly yours,
INSPIRED BUILDERS, INC.
/s/ Brendan Powderly
BRENDAN POWDERLY
CHIEF EXECUTIVE OFFICER