Barnett & Linn ___________
Attorneys at Law | 23945 calabasas road, suite 115 calabasas , CALIFORNIA 91302 Telephone (818) 436-6410 FAX (818) 223-8303
wbarnett@wbarnettlaw.com |
September 18, 2012
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE
Washington D.C. 20549
Attn: | Pamela A. Long, Asst. Director |
Edward M. Kelly, Senior Attorney | |
Dale Welcome, Staff Accountant | |
Anne M. McConnell, Staff Accountant |
Re: | Cumberland Hills Ltd. (“Registrant”) | |
Amendment No. 3 to Registration Statement on Form S-1 | ||
Filed on May 31, 2012 | ||
File No. 333-181784 |
Gentlepersons:
In accordance with there being no further comments from the SEC , we concur with the Registrant’s request, enclosed herewith, that Amendment No. 3 to the Registration Statement be declared effective at 12:00 p.m., Washington, D.C. time, on Thursday, September 20, 2012, or as soon thereafter as practical. Please contact the undersigned as soon as possible should you have any further questions or comments.
Thank you in advance for your courtesies and cooperation.
Very truly yours, | |
Barnett & Linn | |
/s/ William B. Barnett | |
William B. Barnett |
WBB: scc
cc/ Mr. Isaacs, President