Lee W. Cassidy Attorney at Law 215 Apolena Avenue Newport Beach, California 92662 ---------- Email: lwcassidy@aol.com Telephone: 949/673-4510 Fax: 949/673-4525 January 18, 2017 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Timber Sound Acquisition Corporation Greetings: I attach for filing the Timber Sound Acquisition Corporation registration statement on Form 10-12g. We are simultaneously filing additional identical registration statements on Forms 10-12g namely: 	Bush Sound Acquisition Corporation 	Echo Sound Acquisition Corporation 	Forest Sound Acquisition Corporation 	Park Sound Acquisition Corporation 	Rain Sound Acquisition Corporation 	Rough Sound Acquisition Corporation 	Still Sound Acquisition Corporation 	Thicket Sound Acquisition Corporation 	 Sincerely, 	 /s/ Lee Cassidy 				 Cell phone: 202-415-3563