American boarding company |
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| 358 Frankfort Street Daly City, CA 94014 Cell: 415-283-7257 info@americanboardingcompany.com |
November 18, 2014
To:
Mr. Jorge L. Bonilla
U.S. Securities & Exchange Commission
Re: American Boarding Company
Form 10-K for the Fiscal Year Ended December 31, 2013
Filed April 17, 2014
File No. 333-180838
Mr. Bonilla,
In responding to your comments, we acknowledge that
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the company is responsible for the adequacy and accuracy of the disclosure in the filing;
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staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ Reza Noorkayhani
CEO/ CFO American Boarding Company