Cassidy & Associates Attorneys at Law 215 Apolena Avenue Newport Beach, California 92662 ---------- Email: lwcassidy@aol.com Telephone: 949/673-4510 Fax: 949/673-4525 February 22, 2017 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Amendment No. 1 to 	 Echo Sound Acquisition Corporation 	 File No. 000-55735 Mesdames/Gentlemen: I attach for filing Amendment No. 1 to the Echo Sound Acquisition Corporation registration statement on Form 10-12g. This amendment corrects the incorrect name of the registrant used throughout the document and replaces it with the correct name, Echo Sound Acquisition Corporation. 	 /s/ Lee Cassidy 				 Cell phone: 202-415-3563