VIA EDGAR AND OVERNIGHT MAIL
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Mail Stop 4561
Washington, D.C. 20549-4561
Attention: | Evan Jacobson Tamara Tangen |
Re: | Excel Corporation. | |
Registration Statement on Form S-l (File No. 333-173702) | ||
Acceleration Request Requested Date: July 22, 2011 Requested Time: 4:00 P.M. Eastern Daylight Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Excel Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-173702) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”).
In connection with the acceleration request, the Company hereby acknowledges that:
• | should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement on Form S-1 effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement on Form S-1; |
• | 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 Registration Statement on Form S-1; 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. |
Sincerely, |
Excel Corporation |
/s/ Ruben Azrak |
Ruben Azrak, CEO |
Cc: Mitchell Lampert, Esq.
Meister Seelig & Fein, LLP