August 8, 2012
Via EDGAR
Larry Spirgel
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
| Re: | Eurocan Holdings Ltd. | |
| Registration Statement on Form S-1 | ||
| filed November 14, 2011 | ||
| File No. 333-177918 |
Dear Mr. Spirgel:
We hereby respectfully request, in accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective on August 9, 2012 at 4:30 p.m. (Eastern Time) or as soon as practicable thereafter.
We acknowledge that if the Commission or the staff, acting pursuant to delegated authority, declares the filing effective, it will not foreclose the Commission from taking any action with respect to the filing.
We further acknowledge that the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, will not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing.
We further acknowledge that the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Yours very truly,
/s/ Michael Williams
Michael Williams
President
