ALBERO, CORP.
22 Mount Davys Rd., Cullybackey, Ballymena
Co. Antrim, Northern Ireland BT421JH
Tel. 00447751273487
February 20, 2015
Ms. Julie Griffith,
United States
Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Re: Albero, Corp.
Amendment No.1 to
Registration Statement on Form S-1
Filed February 6, 2015
File No. 333-201365
Dear Ms. Julie Griffith:
Albero, Corp. (the “Company”) herewith files with the Securities and Exchange Commission (the "Commission") amendment number 2 to the registration statement on Form S-1 (the " Registration Statement") in response to the Commission's comments, dated February 19, 2015 (the "Comment Letter"), with reference to the Company's amendment No.1 to registration statement on Form S-1 filed with the Commission on February 6, 2015.
In addition to the Amended Registration Statement, the Company supplementally responds to all the Commission's comments as follows (the term “our” or “we” as used herein refers to the Company):
Description of Business, page 17
1. We note your response to prior comment 10. Please revise your disclosure to reconcile the statement in the second sentence of the second paragraph on page 17 that “We are planning to purchase brood mares of high category…” with the statement in the fifth sentence of that paragraph that “We do not intend to buy such high category young horses.”
Our response: We haverevise our disclosure in accordance with the comments of the commission.
Exhibit 23
2. Please file an updated consent in accordance with Item 601 of Regulation S-K.
Our response: We havefiled an updated consent.
Please direct any further comments or questions you may have to the company atalberocorp@gmail.com.
Thank you.
Sincerely,
/S/ Andriy Berezhnyy
Andriy Berezhnyy, President
