The Law Office of James G. Dodrill II, P.A.
5800 Hamilton Way
Boca Raton, Florida 33496
Tel. (561) 862-0529
Fax: (561) 892-7787
Email: jim@jimdodrill.com
May 14, 2014
Mr. Mark Shuman, Branch Chief - Legal
United States Securities and Exchange Commission
Washington, D.C. 20549-0305
| Re: | The Luxurious Travel Corp. |
| Registration Statement on Form S-1 |
| File No. 333-193386 |
Dear Mr. Shuman:
This firm represents The Luxurious Travel Corp. (the “Company”) and in that role, along with the Company, is responding to the comments we have received on the above referenced filing in your letter dated May 8, 2014. This letter is designed to describe our responses to your comments and the location in the filing where changes have been made. We have adopted the numbering system used in your letter with the numbered paragraphs below corresponding to the comments having the same number in your letter.
| 1. | Mr. Delmay has no present intention to use the proceeds of any such sales to finance the company. He intends to seek any required financing from outside sources. As would any founder, if financing from outside sources proves to be unavailable he would consider using his personal funds to finance the company. Despite this, to repeat, he has no present intention to use the proceeds of any sale of his securities for or on behalf of the company. |
| 2. | The registration statement has been revised as requested. |
Should you have questions regarding the filing or anything in this letter, please feel free to contact the undersigned at (561) 862-0529.
Sincerely,
The Law Office of James G. Dodrill II, PA
/s/ Jim Dodrill
By: Jim Dodrill, Esq.
For the Firm
