New York Tutor Company
October 25, 2011
Jonathan Groff
Reid Hooper
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington DC 20549
Re:
New York Tutor Company
Registration Statement on Form S-1
File No. 333-176119
Acceleration Request
Requested Date: October 27, 2011 5:00 pm Eastern Standard Time
Dear Mr. Groff and Mr. Hooper:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, New York Tutor Company (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-176119) be declared effective at the “Requested Date” set forth above or as soon thereafter as practicable.
In connection with the acceleration request, the Company hereby acknowledges that:
·
should the Securities and Exchange Commission (the “Commission”) or the staff of the Division of Corporation Finance of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement on Form S-1(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 courtesies and please contact us at your convenience if you require any additional information.
Very truly yours,
New York Tutor Company
/s/ Mark Simon
By: Mark Simon
Title: President and Chief Executive Officer
