Wheelchair ADL Solutions Corporation
1324 N. Liberty Lake Rd. #169 |
Liberty Lake, WA 99019 |
May 29, 2012
United States Securities and Exchange Commission
Attn: Ms. Amanda Ravitz, Assistant Director; and Mr. Tom Jones, Staff Attorney
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4631
Re:
Wheelchair ADL Solutions Corporation
Amendment No. 4 to Registration Statement on Form S-1
Filed May 3, 2012
File No. 333-178417
Dear Ms. Ravitz and Mr. Jones:
We are writing in response to your discussion with our counsel regarding inclusion of additional language regarding the company’s “emerging growth company” status under the JOBS Act. We have revised to include such additional disclosure, and have also updated dates throughout the Form S-1 Amendment.
Please feel free to contact our counsel, Vincent & Rees, L.C. at (801) 303-5730 with any questions or concerns.
Sincerely,
Matthew Allen
By: /s/ Matthew Allen
Matthew Allen, Chairman and President
