Havana Furnishings Inc.
Edificio Ultramar Plaza
Apt. #4A 47th Street
Panama City, Panama
May 21, 2012
Mara L. Ransom
Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, D.C. 20549
RE: Havana Furnishings Inc.
File No. 333-176684
Dear Madam:
Request is hereby made for the acceleration of the effectiveness date of our Registration Statement on Form S-1, File No. 333-176684 to11:00A.M. EDT on May24, 2012, or as soon as practicable thereafter.
The Company 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 many 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.
Very truly yours,
Havana Furnishings Inc.
By: HAISAM HAMIE
Haisam Hamie
President and Chief Executive Officer