BASTA HOLDINGS, CORP.
Room 2105, Sino Life Tower, No. 707 Zhang Yang Rd. Pudong
Shanghai, China, 200120
February 20, 2013
Ms. Sherry Haywood
Division of Corporate Finance
U.S. Securities and Exchange Commission
Washington, DC 20549
Re: Basta Holdings, Corp.
Amendment # 2 to Registration Statement on Form S-1
Filed February 6, 2013
File No. 333-185572
Dear Ms. Haywood,
We received your letter dated February 20, 2013, pursuant to the Securities Exchange Act of 1933, as amended, please find the Company’s Amendment No. 3 to its Registration Statement on Form S-1, marked to show the changes to the Company’s Amendment # 2 to Registration Statement on Form S-1, as filed with the Securities and Exchange Commission on February 6, 2013:
Summary Financial Information, page 6
1. Please revise your filings to clearly state that the statement of operations results accumulated form inception to January 31, 2013 is unaudited.
Response: We have revised our filings to clearly state that the statement of operations results accumulated form inception to January 31, 2013 is unaudited.
Cane Clark LLP
3273 E. Warm Springs Rd.
Las Vegas, NV 89120
Tel. (702) 312-6255
Fax (702) 944-7100
Thank you.
Sincerely,
/S/ Chunfeng Lu
Chunfeng Lu, President
