NUTRAFUELS, Inc.
6601 Lyons Road
L 6 Coconut Creek, FL 33073
January 13, 2014
FILED ON EDGAR AS CORRESPONDENCE
United States Securities and Exchange Commission
Division of Corporate Finance
Washington D.C. 20549
Re: NUTRAFUELS, Inc.
Amendment No.3 to Registration Statement on Form S-1
Filed December 26, 2013
File No. 333-191407
To whom it may concern:
In accordance with Rule 461 under the Securities Act of 1933, NUTRAFUELS, Inc., a Florida corporation (the “Registrant”), hereby requests acceleration of the effective date of the Registrant’s Registration Statement on Form S-1 (File No. 333-191407) (the “Registration Statement”), which was filed with the Securities and Exchange Commission (the “Commission”) on December 26, 2013. The Registrant respectfully requests that the Registration Statement become effective by 5:00 PM, Monday, January 13, 2014, Washington, D.C. time, or as soon as practicable thereafter.
The Registrant hereby acknowledges that:
(i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(iii) the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please withdraw our request for effectiveness dated January 11, 2013.
Should you have further questions please do not hesitate to contact our attorney, Brenda Hamilton at 561-416-8956.
Sincerely
/s/ Edgar Ward
Edgar Ward
Chief Executive Officer