XIOM CORP.
                                78A Lamar Street
                          West Babylon, New York 11704

                                                                October 18, 2006

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549-0405

      Re:   Xiom Corp.
            Registration Statement on Form SB-2
            File No.: 333-124704

Dear Sir or Madam:

      Please accept this as a formal written request to accelerate the
effectiveness of the above captioned Registration Statement on Form SB-2.

      We are advised that the Commission has no further comments on the
registration statement. We are also aware of the respective responsibilities
under the Securities Act of 1933 and the Securities Exchange Act of 1934, as
they relate to the proposed public offering of the securities specified in the
above captioned registration statement.

      Notwithstanding, the comments of the Commission, we acknowledge that:

      o     Should the Commission or the staff, acting pursuant to delegated
            authority, declare the filing effective, it does not foreclose the
            Commission from taking any action with respect to the filing

      o     The action of the Commission or the staff, acting pursuant to
            delegated authority, in declaring the filing effective, does not
            relieve the company from its full responsibility for the adequacy
            and accuracy of the disclosure in the filings; and

      o     The company may not assert staff comments and the declaration of
            effectiveness as a defense in any proceeding instituted by the
            Commission or any person under the federal securities laws of the
            United State.



      We would request that the registration statement be declared effective as
of 9:30 A.M. as of Friday, October 20, 2006, or as soon thereafter as
practicable.

      Thank you very much.

                                        Very truly yours,


                                        /s/
                                        ----------------------------------------
                                        Andrew B. Mazzone,
                                        President