April 24, 2015
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
Division of Corporations Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Opulent Acquisition, Inc.
Response to Staff Phone Call
Regarding: Form 10-12G
File No. 000-55378
To the men and women of the SEC:
On behalf of Opulent Acquisition, Inc. (“we”, “us”, or the “Company”), are responding to Staff’s oral response.
COMPANY RESPONSE
We “Opulent Acquisition Inc.” are acknowledging that:
-We are responsible for the adequacy and accuracy of the disclosure in our filings;
-The staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
-That we may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Date: April 24, 2015
/s/Jeffrey DeNunzio
Jeffrey DeNunzio
President & CEO
