September 19, 2013
VIA EDGAR
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7410
Attention: | Larry Spirgel, Assistant Director |
Re: | Envoy Group Corp. (“the Company”) |
Dear Mr. Spirgel:
We herewith transmit the Company’s Amendment No. 4 to Registration Statement on Form S-1. This Amendment No. 4 includes the current period’s financial statements.
Sincerely,
ENVOY GROUP CORP.
/s/ Angela Collette
Angela Collette
Attorney and Counselor at Law