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



Telephone: 949/673-4510              Fax:  949/673-4525

                    March 2, 2015


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


          Re:  Yellow Grotto Acquisition Corporation

Greetings:

     I attach for filing the Yellow Grotto Acquisition Corporation
registration statement on Form 10-12g.  We are simultaneously filing
additional identical registration statements on Forms 10-12g namely:

	Black Grotto Acquisition Corporation
	Noche Grotto Acquisition Corporation
	White Grotto Acquisition Corporation
	Brown Grotto Acquisition Corporation
	Purple Grotto Acquisition Corporation
	Red Grotto Acquisition Corporation


	                         Sincerely,



	                         /s/ James Cassidy

				  Cell phone:  202-744-2929