U.S. Dry Cleaning Services CORRESP Correspondence with SEC

We use cookies on this site to provide a more responsive and personalized service. Continuing to browse, clicking I Agree, or closing this banner indicates agreement. See our Cookie Policy for more information.

On behalf of our client, U.S. Dry Cleaning Corporation (the “Company”), the purpose of this letter is to inform the Staff that the Company filed Amendment No. 3 to its Registration Statement on Form SB-2 on April 20, 2007. We note that the Staff has previously indicated to us that the Staff has no further comments regarding the Company’s Registration Statement, and as discussed with Mr. Gopal R. Dharia, the changes reflected in the amendment were primarily to address comments the Company received from the NASD and comments the Company received from the State of Maryland. The changes reflected in the amendment do not affect the Company’s responses to the Staff’s comments previously received by the Company. If you have any questions, please telephone the undersigned at (714) 708-6538. Very truly yours, /s/ Chris Y. Chen CYC/df		ALBANY AMSTERDAM ATLANTA BOCA RATON BOSTON CHICAGO DALLAS DELAWARE DENVER FORT LAUDERDALE HOUSTON LAS VEGAS LOS ANGELES MIAMI NEW JERSEY NEW YORK ORANGE COUNTY, CA ORLANDO PHILADELPHIA PHOENIX SACRAMENTO SILICON VALLEY TALLAHASSEE TAMPA TOKYO TYSONS CORNER WASHINGTON, D.C. WEST PALM BEACH ZURICH _______ www.gtlaw.com

Greenberg Traurig, LLP \| Attorneys at Law \| 650 Town Center Drive, Suite 1700 \| Costa Mesa, California 92626 \| Tel. 714.708.6500 \| Fax 714.708.6501

U.S. Dry Cleaning Services (FVCCQ) Inactive CORRESPCorrespondence with SEC