VESTA INTERNATIONAL, CORP.
56-26 Chongshan Middle Rd, 1-5-1, Huanggu
Shenyang, Liaoning, China, 110031
December 31, 2013
Ms. Era Anagnosti,
Division of Corporate Finance
U.S. Securities and Exchange Commission
Washington, DC 20549
Re: Vesta International, Corp.
Amendment # 4 to
Registration Statement on Form S-1
Filed December 20, 2013
File No. 333-190656
Dear Ms.Anagnosti,
We received your letter dated December 27, 2013 which included a comment regarding our Amendment No. 4 to Registration Statement on Form S-1 filed on December 20, 2013. In response to the letter we filed Amendment No. 5 to Registration Statement on Form S-1 with the changes to the Company’s Amendment No. 4 to Registration Statement on Form S-1, as filed with the Securities and Exchange Commission on December 20, 2013:
Report of Independent Registered Public Accounting Firm, page 40
1. We note the revised review report by Cutler & Co. LLC you have included in the Form S-1. It is unclear how the revision made to the report address the concerns raised in comment four in our letter dated December 19, 2013. Please request Cutler & Co. LLC to provide you with a review report for your interim financial statements that covers all of the periods presented on pages 41-47 of your Form S-1.
Response:Werequested and file a review report for our interim financial statements that covers all of the periods presented on pages 41-47 of our Form S-1.
Exhibit 23.1
2. As previously requested in comment four in our letter dated December 19, 2013, please request Cutler & Co. LLC to revise its consent regarding its review report dated November 19, 2013, to reference the three-months and six-months ended September 30, 2012, in addition to the three-months and six-months ended September 30, 2013, and the cumulative period May 11, 2011 (Inception) to September 30, 2013 for your statements of operations, changes in stockholder’s equity and cash flows.
Response:Werequested and file an updated consent from Cutler & Co. LLC.
Please direct any further comments or questions you may have to the company’s email atvesta.int.corp@gmail.com
Thank you.
Sincerely,
/S/ Yan Wang
Yan Wang, President
