Arrow Resources Development (ARWD) Inactive
Filed: 13 Jun 11, 12:00am
 | Arrow Resources Development, Inc. |
June 13, 2011
BY MAIL
Securities and Exchange Commission
Washington, DC 20549
Attn: Beverly A. Singleton
Re: Arrow Resources Development, Ltd.
File No. 1-09224
Dear Mrs. Singleton:
In response to your letter of May 5th regarding item 4.02 form 8-K filing of May 4th, please be advised that we have incorporated items 1 through 5 in our amended 8-K filing and current 10-K filing. In addition to those items please be advised that;
| · | the company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| · | the company 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. |
Sincerely,
Peter J. Frugone, CEO
Carnegie Hall Tower Ÿ 152 West 57th Street, 27th Floor Ÿ New York, NY 10019 Ÿ Tel: 212-262-2300
info@arrowrd.com Ÿ www.arrowrd.com