Lumiox, Inc.
Office 7, Vaynor House2, Vaynor Road
Milford Haven, Pembrokeshire, UK SA73 2NB
VIA EDGAR CORRESPONDENCE
April 29, 2015
Larry Spirgel
Assistant Director
US Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
Re: Lumiox, Inc.
Registration Statement on Form S-1/A
Filed: April 21, 2015
File No. 333-201647
Dear Mr. Spirgel:
Please consider this as our request to accelerate the effective date of the above-referenced registration statement for Lumiox, Inc. (the "Company"). We request that the registration statement be made effective as of Monday, May 4, 2015 at 4:00 p.m. (EST), or as soon thereafter as possible.
The Company affirms there have been no material events that require further disclosure.
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 Company acknowledges that 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.
Additionally, the Company acknowledges that it may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
Lumiox, Inc.
/s/ Michael Paul Jarvie
________________________
Michael Paul Jarvie, President
