Cassidy & Associates
                  Attorneys at Law
                 215 Apolena Avenue
           Newport Beach, California 92662
                     ----------
             Email:  CassidyLaw@aol.com



Telephone: 202/387-5400              Fax:  949/673-4525

                    July 23, 2013


Era Anagnosti
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


          Re:  Percipience Global Corporation
               Form 8-K
               File No. 054833

Gentlemen/Mesdames:

     In response to the letter of comment of June 19,
2013 from the Securities and Exchange Commission to
Percipience Global Corporation regarding the filing of its
Form 8-K,the amended Form 8-K is filed herewith and the
Company responds to those comments as follows:

	1.	The change in control did not involve any
acquisition nor merger and was a simple issuance of stock
pursuant by which the new shareholders became the majority
and controlling shareholders.  New officers and directors
of the Company were elected.  The Company remains a shell
company with no operations and will remain so until a merger
or other business combination is effected.

	On April 22, 2013, Tiber Creek Corporation, a company owned
by a 50% shareholder of the Registrant, entered into an agreement
with Gordon Drucker for assistance in the effecting of
transactions intended to company to be determined by Mr. Druker
a reporting company.

        Tiber Creek Corporation assists companies in becoming public
companies either by the filing of a registration statement, typically
on Form S-1,or by the merger of such company with an on-going
(albeit without operations) reporting company.  The Registrant
did not enter into any agreement for the change in control.

	2.  The amended Form 8-K has been amended to include the
Registrant's telephone number.

	The company acknowledgement letter is filed herewith.


                         Sincerely,




                         /s/ Lee W. Cassidy