August 1, 2017
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4546
Washington, D.C. 20549
Re: Sunset Island Group
Amendment No. 1 to
Registration Statement on Form S-1 Filed July 28, 2017
File No. 333-218967
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, Sunset Island Group, Inc. Company (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement in order that the Registration Statement shall become effective at 10:00 a.m., Washington, D.C. time, on Friday, August 4, 2017, or as soon thereafter as is practicable.
The Company hereby acknowledges that:
| • |
| should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
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| the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; 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,
Sunset Island Group | |||
| By: | /s/ Valerie Baugher | ||
|
| Name: Valerie Baugher | |
| Title: President | |||
