SHAWCORE DEVELOPMENT CORP.

September 10, 2010

THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Attn: Mr. Hagen Ganem
Division of Corporate Finance
Mail Stop 4631
100 F. Street NE
Washington, D.C. 20549-7010

Re: Shawcore Development Corp.
    Registration Statement on Form S-1
    File No. 333-162461

Dear Mr. Ganem:

Pursuant to Rule 461 under the  Securities  Act of 1933,  as  amended,  Shawcore
Development Corp (the "Company")  hereby requests  acceleration of the effective
date of its  Registration  Statement  on Form  S-1/A  to  12:00  AM EST  Eastern
Standard Time on September 14, 2010, or as soon thereafter as is practicable.

The Company acknowledges the following:

     *    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;

     *    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 filing; and

     *    The Company  may not assert  staff  comments  and the  declaration  of
          effectiveness  as  a  defense  in  any  proceeding  initiated  by  the
          Commission  or any person  under the  federal  securities  laws of the
          United States.

Thank you for your assistance.  Please call with any questions.

Shawcore Developement


By: /s/ Gary Burkinshaw
   --------------------------------
   Gary Burkinshaw
   Chief Executive Officer



                               329 Manchester Road
                       Deepcar, Sheffield England, S36 2RB