March 12, 2012
Laura Crotty
Jeffrey P. Riedler
Assistant Director
United States
Securities and Exchange Commission
Washington, D.C. 20549
Re:
Stuart King Capital Corp.
Registration Statement on Form S-1
File Number 333-176953
RE: Request for Accelerated Effectiveness of Registration
Dear Ms. Crotty:
Stuart King Capital Corp., hereby requests that its registration statement on Form S-1, File No. 333-1756953 be granted accelerated effectiveness under Rule 461 of the Securities Act of 1933. We request that the registration be made effective on March 14th, 2012, at 3 p.m. EST, as assumed or thereafter as practical.
The Company hereby acknowledges that:
·
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 adefense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
/s/ Eric Anderson
Eric Anderson, President
Stuart King Capital Corp.
