Cassidy & Associates
                                 Attorneys at Law
                             9454 Wilshire Boulevard
                          Beverly Hills, California 90212
                                  ----------
  Email:  CassidyLaw@aol.com
  Telephone: 202/387-5400                           Fax: 949/673-4525

                                December 10, 2010

Ronald E. Alper, Esq.
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

          RE:  Registration Statement on Form for Oakwood
               Acquisition Corporation
               File No. 000-54147

     Attached for filing with the Securities and Exchange Commission
is Amendment No. 1 to the Oakwood Acquisition Corporation
registration statement on Form 10.

     I have simultaneously with this filing sent for delivery to you
and Ms. Donna Di Silvio a copy  of the registration statement marked
to show changes from the filing of October 7, 2010.

     The  following responses address the comments of the reviewing
staff of the Commission as set forth in a comment letter dated November
4, 2010 (the "Comment Letter").  The comments in the Comment Letter
are sequentially numbered and the answers set forth herein refer to each
of the comments by number and by citing  the  location of each response
thereto in the Registration Statement.

General

1.   The Staff's comment is noted and the comments have been applied
     to all simultaneously filed Form 10 registration statements.

2.   The requested disclosure has been made and appears throughout the
     document.

3.   The Staff's comment is noted.

4.   The requested disclosure has been added and appears on beginning
     page 19 of the registration statement.

5.   The requested disclosure has been added in appears on pages 1, 5,
     and 10 of the registration statement.

6.   The requested disclosure has been clarified throughout the
     registration statement.

7.   Page numbers have been added

Item 1.  Business
Potential Target Companies

8.   The noted disclosure has been corrected.

Item 2.  Financial Information

Plan of Operation

9.   The requested disclosure has been added in appears on page 10 of
     the registration statement.

Search for Target Company

10.  The requested disclosure has been added and appears beginning
     page 11 of the registration statement.

11.  The requested disclosure has been added and appears beginning
     page 11 of the registration statement.

General Business Plan

12.  The requested disclosure has been added in appears on page  5 of
     the registration statement.

Terms of a Business Combination

13.  The requested disclosure has been added in appears on page 1 of
     the registration statement.

Directors, Executive Officers, Promoters and Control Persons

14.  The requested disclosure has been added in appears on pages 17
     and 18 of the registration statement. .

Conflicts of Interest

15.  The noted disclosure has been corrected.

16.  The requested disclosure has been added in appears beginning on
     page 17 of the registration statement.

Executive Compensation

17.  The requested disclosure has been added in appears on page 22 of
     the registration statement.

Certain Relationships

18.  The requested disclosure has been added in appears on page 22 of
     the registration statement.

Market Price of and Dividends on the Registrant's Common Stock and
Related
     Stockholder Matters


19.  The requested disclosure has been added in appears on page 23 of
     the registration statement.

20.  The requested disclosure has been added in appears on page 23 of
     the registration

Financial Statements

21.  The noted disclosure has been corrected.

Report of Independent Registered Public Accounting Firm

22.  The noted disclosure has been amended.

Balance Sheet

23.  The noted disclosure has been added.

Signatures

24.  The dates have been added

Exhibit

25.  The noted exhibit has been filed.


                         Sincerely,


                         Lee W. Cassidy