United Capital Consultants, Inc.
3210 E. Coralbell Ave.
Mesa, AZ 85204
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| Re: | United Capital Consultants, Inc. |
Registration Statement on Form S-1
File No. 333-227881
Ladies and Gentlemen:
In regard to the above referenced Registration Statement, United Capital Consultants, Inc. (the “Company”) and its management acknowledge that:
| ● | Should the Commission or its staff, acting pursuant to its delegated authority, declare the Registration Statement 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 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 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,
| /s/ Clayton Patterson | ||
| Chief Executive Officer | ||
| United Capital Consultants, Inc. | ||
