FLOW TECH SOLUTIONS INC.
205 SE Spokane Street, Suite 395
Portland, Oregon 97202
(702) 789-0497
December 5, 2012
Via EDGAR
Larry Spirgel
Assistant Director
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D. C. 20549
Dear Mr. Larry Spirgel,
Re: Flow Tech Solutions Inc. (the “Company”)
Registration Statement on Form S-1
Filed August 10, 2012, November 7, 2012 and November 28, 2012
File No. 333-183239
I am President of the Company and write this letter on behalf of the Company. At this time I respectfully apply for an acceleration of the effective date of the Registration Statement for the Company for Monday, December 10, 2012 at 10:00 a.m. EST, or as soon thereafter as practicable.
The Company acknowledges that the disclosure in the filing is the responsibility of the Company. The Company represents to the Commission that should the Commission or the staff acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing.
The Company further acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the filing.
The Company represents that it will 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.
Please let me know if you require any further information.
Yours truly,
FLOW TECH SOLUTION INC.
Per: /s/ Yong Ok Cho
Yong Ok Cho
President & C.E.O.
