EF Hutton America, Inc.
77 Water Street, 7th Floor
New York, NY 10005
January 14, 2016
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
EF Hutton America, Inc. (formerly EFH Group, Inc.)
Form 10-K for the Fiscal Year Ended December 31, 2014
Filed April 15, 2015 and amended on August 28, 2015, September 1, 2015 and
September 21, 2015
Form 10-Q for the Quarterly Period March 31, 2015
Filed May 20, 2015 and amended on May 22, 2015 and September 15, 2015
File o. 000-55175
File No. 000-55175
Dear Sir or Madam:
In response to the December 22, 2015 teleconference, please note the following:
We hereby acknowledge that we will be making asset value changes in our financial statements in response to the teleconference. These asset value changes shall be reflected in the appropriate SEC filings on or before February 15, 2016.
Very truly yours,
/s/Christopher Daniels
Christopher Daniels
Chief Executive Officer
EF Hutton America, Inc.
