Sky Wolf Wind Turbine Corp.
156 Court Street, Geneseo, NY 14454
(585) 447-9135
November 5, 2018
Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
| Re: | Sky Wolf Wind Turbine Corp. |
Registration Statement on Form S-1
File No. 333-218013
To the Securities and Exchange Commission:
Sky Wolf Wind Turbine Corp. has filed with the Securities and Exchange Commission (the “Commission”) its Registration Statement and amendments on Form S-1 (File No. 333-218013).
On behalf of the Company, we hereby request the acceleration of the effective date of that Registration Statement to 10:00 am EST on November 9, 2018 or as soon as practicable thereafter.
Thank you for your courtesies in this matter.
Sincerely,
/s/ Gerald Brock
Chief Executive Officer
Sky Wolf Wind Turbine Corp.
