SCOTT HILL ACQUISITION CORPORATION 215 Apolena Avenue Newport Beach, California 92662 --------------------- March 4, 2016 Securities and Exchange Commission Division of Corporation Finance Washington, DC 20549 Re: Scott Hill Acquisition Corporation 					Amendment No. 1 to registration 					statement on Form 10 					Filed January 7, 2016 					File No. 000-55567 To the Securities and Exchange Commission: Scott Hill Acquisition Corporation (the "Company") has filed its Form 10 and amendment thereto and in regard to such filing acknowledges that: The Company is responsible for the adequacy and accuracy of the disclosure in the filing; The comments of the Staff of the Securities and Exchange Commission or changes to the disclosure in response to such comments do not foreclose the Commission from taking any action with respect to the filing; and The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely, Scott Hill Acquisition Corporation By: /s/ James M. Cassidy President