AVIANA, CORP.
19 BRONIEWSKIEGO STREET
WLODAWA POLAND 22200
Phone 48.918.813933
January 18, 2013
Mr. Gregory Dundas
United States
Securities and Exchange Commission
Washington, DC 20549
Re: Aviana, Corp.
Registration Statement on Form S-1,
Filed on November 21, 2012
Filing No. 333-185083
Dear Mr. Dundas:
This letter shall serve as the request of Aviana, Corp. pursuant to Rule 461, to accelerate the effectiveness of the above-referenced registration statement on Wednesday, January 23, 2013, 4:00PM EST, or the soonest practicable date thereafter. We are aware of our filing obligations under the Securities Act of 1933, as amended, and intend to fully comply therewith.
We also make the following representations:
· 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.
Thank you very much for your kind cooperation and assistance in this matter.
Very truly yours,
Aviana, Corp.
By: /s/ Liudmila Yuziuk
____________________________
Name: Liudmila Yuziuk
Title: President, Treasurer and Secretary (Principal Executive, Financial and Accounting Officer)