United States securities and exchange commission logo May 10, 2023 J. Adam Guo Chief Executive Officer Emo Capital Corp. 10409 Pacific Palisades Ave. Las Vegas, NV 89144 Re: Emo Capital Corp. Post-Qualification Amendment No. 1 on Form 1-A POS Filed May 3, 2023 File No. 024-12169 Dear J. Adam Guo: This is to advise you that we do not intend to review your amendment. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Vic Devlaeminck