S O N F I E L D & S O N F I E L D
A Professional Corporation
LEON SONFIELD (1865-1934) GEORGE M. SONFIELD (1899-1967) ROBERT L. SONFIELD (1893-1972) ____________________ FRANKLIN D. ROOSEVELT, JR. (1914-1988) | ATTORNEYS AT LAW 2500 WILCREST DRIVE, SUITE 300 HOUSTON, TEXAS77042-2754 WWW.SONFIELD.COM TELECOPIER (713) 877-1547 _______
TELEPHONE (713) 877-8333 | ROBERT L. SONFIELD, JR. Managing Director robert@sonfield.com Jennifer Abney Legal Assistant jennifer@sonfield.com |
October 21, 2014
Mr. Paul Fischer
Attorney-Advisor
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Filed as correspondence via EDGAR
Re: | Aristocrat Group Corp. |
Dear Mr. Fischer
Mr. Federowicz, sole director and chief executive officer of the captioned issuer, has authorized us to respond to your comment letter dated October 20, 2014 with respect to the captioned registration statement.
We are of the opinion an amendment to the registration statement is inappropriate because John Morrissey is the nephew of Cindy Morrissey. Cindy Morrissey has lived in Mexico since early 2013 and is currently estranged from her family. John Morrissey and Cindy Morrissey do not live in the same household or have any financial dealings in common.
If you concur in our opinion, the issuer will request acceleration of the effectiveness of the registration statement.
Yours very truly,
/s/ Robert L. Sonfield, Jr.
Robert L. Sonfield, Jr.
Managing Director
Mr. Robert Federowicz
Chief Executive Officer
Aristocrat Group Corp.