VANELL, CORP.
Res. San Antonio Bk. 10, Pje. 7 N5
San Antonio Del Monte, Sonsonate,
El Salvador SV-106090030
Tel. 011-503-79511698
E-mail: vanellcorp@gmail.com
May 31, 2013
United States
Securities and Exchange Commission
Washington, DC 20549
To the Attention of: Ms. Beth Frohlichstein, Mr. Tom Kluck, Mr. Isaac Esquivel and Ms. Jessica Barberich
Re: Vanell, Corp.
Amendment #6 to Registration Statement on Form S-1,
Filed on May 30, 2013
Filing No. 333-186282
Dear Ms. Beth Frohlichstein, Mr. Tom Kluck, Mr. Isaac Esquivel and Ms. Jessica Barberich:
Company hereby respectfully informs you that Amendment #6 to Registration Statement on Form S-1 filed on May 30, 2013 at 6:54pm (File No. 333-173476) had typos in the “Estimated Costs of this Offering” on pages 28 and 46 of the prospectus leading to the incorrect total of “Costs in the next 12 months in connection with our business operations” on page 28 of the prospectus. To correct the above mentioned mistakes Amendment #7 to Registration Statement on Form S-1 was filed.
Please direct any further comments or questions you may have to company at vanellcorp@gmail.com.
Thank you.
Sincerely,
/S/ Francisco Douglas Magana
Francisco Douglas Magana, President
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