September 18, 2014
Larry Spirgel
Assistant Director
Celeste M. Murphy
Legal Branch Chief
Emily Drazan
Staff Attorney
United States
Securities and Exchange Commission
Washington, D.C. 20549
Re:
C. Wolters Consultants, Inc.
Registration Statement on Form S-1
File No. 333-196878
RE: Request for Accelerated Effectiveness of Registration
Dear Mr. Spirgel;
C. Wolters Consultants, Inc. hereby requests that its registration statement on Form S-1, File No. 333-196878 be granted accelerated effectiveness under Rule 461 of the Securities Act of 1933. We request that the registration be made effective on September 18, 2014, at 4 p.m. EST, as assumed or thereafter as practical.
The Company hereby acknowledges 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 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 disclosure in the filing; and
·
The company may 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.
Regards,
/s/ Carl E. Wolters
Carl E. Wolters, President
C. Wolters Consultants, Inc.
