UMAX GROUP CORP.
Stawisinskiego 4G/78, Torun, 87-100, Poland
Phone: + 48 601 212 388,
umax.group.pl@gmail.com
October 6, 2011
United States
Securities and Exchange Commission
Washington, DC 20549
ATTENTION: Angie Kim
Re: Umax Group Corp.
Amendment #4 to
Registration Statement on Form S-1
Filed on: September 15, 2011
File No. 333 -174334
Dear Ms. Kim:
In response to your letter dated September 26, 2011 which included comments regarding our Amendment #4 to Registration Statement on Form S-1 filed on September 15, 2011, we have prepared the following response:
We have filed updated financial statements in the Amendment No.5 to Registration Statement on Form S-1.
Please direct any further comments or questions you may have to us atumax.group.pl@gmail.com or to the company's legal counsel Mr. Luis Carrillo at:
Carrillo, Huettel & Zouvas, LLP
3033 Fifth Ave. Suite 400
San Diego, CA 92103
TEL: 619.546.6100
FAX: 619.546.6060
Email:lcarrillo@chzllp.com
Thank you.
Sincerely,
/S/ Rafal Lewandowski
Rafal Lewandowski, President
1
