Stevia Corp.
                                   7117 US 31S
                             Indianapolis, IN 46227


May 13, 2014

VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C.  20549

     Re: Stevia Corp. (the "Company")
         Registration Statement on Form S-1 (File No. 333-195123)

Ladies and Gentlemen:

In accordance  with Rule 461 under the Securities  Act of 1933, as amended,  the
undersigned  respectfully  requests that the effective date for the Registration
Statement referred to above be accelerated so that it will be declared effective
at 4:00  P.M.  Eastern  Time  on May  15,  2014,  or as  soon  thereafter  as is
practicable.

The Company hereby acknowledges that:

     *    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 this action as a defense in any  proceeding
          initiated by the Commission or any person under the federal securities
          laws of the United States.

Sincerely,

Stevia Corp.


/s/ George Blankenbaker
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George Blankenbaker, President, Secretary & Treasurer