Cassidy & Associates Attorneys at Law 215 Apolena Avenue Newport Beach, California 92662 ---------- Email: CassidyLaw@aol.com Telephone: 202/387-5400 Fax: 949/673-4525 June 20, 2013 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Glenwalk Acquisition Corporation Gentlemen: I attach for filing the registration on Form 10-12g for Glenwalk Acquisition Corporation. We are simultaneously filing four additional identical registration statements on Forms 10-12g namely: 	Canyonwalk Acquisition Corporation 			Creekwalk Acquisition Corporation 			Mountainwalk Acquisition Corporation 			Oceanwalk Acquisition Corporation These registration statements are filed by Tiber Creek Corporation, a majority shareholder, which maintains non-operating reporting companies to be used from time to time as part of its services in assisting companies in becoming public. Some companies that Tiber Creek assists will choose to file a registration statement directly and others choose to merge with a reporting company. Tiber Creek assists them in becoming a public company, locating brokers, and establishing a market. This registration statement is substantially identical in all but names and updated dates of registration statements on Forms 10-12g that we have previously filed with you. Those earlier registration statements have been reviewed and amended pursuant to the comments received and subsequently effective with no further comments. In that light, since this registration statement, and the others filed simultaneously herewith, have been peviously reviewed and accepted, we ask that this filing be given limited or no review. Sincerely, /s/ James Cassidy 			 Cell phone: 202-744-2929