SSTL, Inc.
165 Pitt Road
Mooresville, NC 28115
Phone: ((804).306.8217
September 30, 2013
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Justin Dobbie, Legal Branch Chief
| Re: | SSTL, Inc. Post Effective Amendment to Registration Statement on Form S-1 (File No. 333- 174403) |
Dear Mr. Dobbie:
In response to the Staff's Comment Letter dated September 20, 2013, the Company acknowledges that:
| · | Should the Commission or the staff, acting pursuant to delegated authority, declare the registration statement effective, it does not foreclose the Commission from taking any action with respect to the registration statement; |
| · | The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the registration statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the registration statement; 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. |
We appreciate your assistance with respect to this matter. Please advise our counsel, Brad Bingham, (619) 708-9414, or Stanley Moskowitz Esq. at (858) 523-0100 if you have any questions and to advise us that the registration statement has been declared effective.
Thank you.
SSTL, Inc.
By: /s/ Susan Lokey
Susan Lokey, CEO
