AVIANA, CORP.
19 BRONIEWSKIEGO STREET
WLODAWA POLAND 22200
Phone 48.918.813933
January 10, 2013
United States
Securities and Exchange Commission
Washington, DC 20549
To the Attention of: Mr. Gregory Dundas, Ms. Kathleen Krebs, Mr. Michael Henderson and Ms. Terry French
Re: Aviana, Corp.
Amendment No. 2 to Registration Statement on Form S-1,
Filed on December 31, 2012
Filing No. 333-185083
Dear Mr. Gregory Dundas and Ms. Kathleen Krebs:
Further to your telephone conversation with W. Scott Lawler, Attorney at Law, on January 8, 2013, concerning the deficiencies in Amendment No. 2 to Registration Statement on Form S-1 filed on December 31, 2012, we revised the prospectus throughout as requested.
Please direct any further comments or questions you may have to company at avianacorp@gmail.com.
Thank you.
Sincerely,
/S/ Liudmila Yuziuk
Liudmila Yuziuk, President
