UMAX GROUP CORP.
Stawisinskiego 4G/78, Torun, 87-100, Poland
Phone: + 48 601 212 388,
umax.group.pl@gmail.com
November 28, 2011
United States
Securities and Exchange Commission
Washington, DC 20549
ATTENTION: Angie Kim
Re: Umax Group Corp.
Amendment #7 to
Registration Statement on Form S-1
Filed on: November 14, 2011
File No. 333 -174334
Dear Ms. Kim:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Umax Group, Corp. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1/A to 9:00 a.m. Eastern Daylight Time on Thursday, December 1, 2011, 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.
Sincerely,
/S/ Rafal Lewandowski
Name: Rafal Lewandowski
Title: President, Treasurer and Secretary (Principal Executive, Financial and Accounting Officer)
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