LIQUOR GROUP WHOLESALE, INC.

                         4600 Touchton Road, Suite 1150
                             Jacksonville, FL 32246
                                  904-285-5885

                                September 3, 2008


Dana Brown
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Mail Stop 3561
Washington, DC 20549

      Re:   Liquor Group Wholesale, Inc.
            Form S-1
            SEC File No. 333-147526


     Liquor Group  Wholesale,  Inc. (the "Company")  requests that the effective
date of the above captioned  Registration  Statement be accelerated to September
9, 2008, 11:00 a.m. Eastern time, or as soon as practicable thereafter.

     The Company understands that:

     o    should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the filing;

     o    the  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the filing  effective,  does not
          relieve the Company from its full  responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     o    the  Company  may not assert the  declaration  of  effectiveness  as a
          defense in any  proceedings  initiated by the Commission or any person
          under the federal securities laws of the United States.


                                Very truly yours,


                                /s/ C.J. Eiras
                                ---------------------------------------
                                C.J. Eiras, President