[Orbis Corporation Letterhead]
January 29, 2015
CORRESPONDENCE FILING VIA EDGAR
Mr. John Dana-Brown
Attorney-Advisor
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Orbis Corporation | |
| Registration Statement Filed on Form S-1 | ||
| (File No. 333-199205) |
Dear Mr. Dana-Brown:
On behalf of Orbis Corporation (the “Company”), in accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 2:00 P.M. Eastern Time on February 2, 2015, or as soon thereafter as is practicable.
The Company acknowledges that:
| ● | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; | |
| ● | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and | |
| ● | the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Sincerely, | |
| /s/ Manhor S. Bansal | |
| Manhor S. Bansal | |
| President and Chief Executive Officer |
| cc: | Kristin Shifflett/U.S. Securities and Exchange Commission |
| Linda Cvrkel/U.S. Securities and Exchange Commission | |
| Tonya K. Aldave/U.S. Securities and Exchange Commission | |
| Laura Anthony, Esq./Legal & Compliance, LLC |
