CME Realty, Inc.

September 12, 2013

Mr. Tom Kluck
Branch Chief
Securities and Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, D.C. 20549

RE: CME Realty, Inc.
    Amendment No. 3 to Registration Statement on Form S-1
    Filed August 19, 2013
    Filed No. 333-187855

Dear Mr. Kluck:

CME Realty, Inc. submits this letter to you in response to your letter dated
September 6, 2013, which letter sets forth comments of the Staff of the
Securities and Exchange Commission regarding the above referenced filing. This
letter sets forth our responses to the Staff's comments. For your convenience,
we have recited the Staff's comments in italicized, bold type and have followed
each comment with our response.

COMMENT:

GENERAL

     1.   WE NOTE YOUR  REVISED  DISCLOSURE  AND  RESPONSE  TO  COMMENT 2 OF OUR
          LETTER  DATED JULY 15,  2013.  WE  REISSUE IN PART OUR PRIOR  COMMENT.
          PLEASE REVISE THE "12 MONTH GROWTH STRATEGY AND MILESTONES" SECTION TO
          DISCUSS WHEN THE COMPANY WILL HIRE THE "BROKER OF RECORD" AND WHEN MR.
          ESPINOSA WILL OBTAIN A BROKER'S LICENSE.

RESPONSE:

We acknowledge the Staff's comment and the Company confirms that we have
included a statement when we plan to hire a Broker of Record to the "12 Month
Growth Strategy and Milestones" section of the amended filing. In addition, we
have added the discussion that "Mr. Espinosa plans to receive his Broker's
License within the next six months." We have included this discussion in the
"Business Overview" section and in the "Need for any Government Approval or
Products or Services" section of the amended filing.

COMMENT:

DILUTION, PAGE 14

     2.   AS YOU  INDICATE  YOUR NET  TANGIBLE  BOOK VALUE AS OF MAY 31, 2013 IS
          ($5,268),  PLEASE  UPDATE  YOUR  TABULAR  INFORMATION  TO REFLECT  THE
          NEGATIVE BOOK VALUE PER SHARE BEFORE THE OFFERING OR ADVISE.

RESPONSE:

We acknowledge the Staff's comment and the Company confirms that we have updated
our tabular information to reflect the negative book value per share before the
offering.

COMMENT:

FINANCIAL STATEMENTS AS OF AND FOR THE PERIOD ENDED MAY 31, 2013, PAGE F-11

STATEMENTS OF CASH FLOWS, PAGE F-15

     3.   PLEASE AMEND TO ENSURE THAT CASH AND CASH  EQUIVALENTS,  END OF PERIOD
          AS  PRESENTED  FOR THE PERIOD  FROM  INCEPTION  THROUGH  MAY 31,  2013
          RECONCILES TO THE SAME LINE ITEM FOR THE INTERIM  PERIOD ENDED MAY 31,
          2013, AS WELL AS TO YOUR BALANCE SHEETS.

RESPONSE:

We acknowledge the Staff's comment and the Company confirms that we have
corrected the math error in the operating activities in our inception to date
column.

Furthermore, the Company acknowledges that;

     *    should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  in declaring 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  proceedings  initiated  by  the
          Commission  or any person  under the  federal  securities  laws of the
          United States.

We appreciate the Staff's  comments and request that the Staff contact Joseph L.
Pittera,  Esq. at Law Offices of Joseph Lambert Pittera,  Esq. at (310) 328-3588
facsimile, (310) 328-3063 telephone with any questions or comments.

Sincerely,


/s/ Carlos Espinosa
-------------------------------
Carlos Espinosa
President
CME Realty, Inc.


                                       2