MIRAX CORP.
Prospekt 60-letiya Oktyabrya, 18/ 1, App. 1,
Moscow, Russia, 117218
Phone: +1 702 751 3604
e-mail:miraxcorp@gmail.com
June 19, 2014
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. St., N.E.
Washington, D.C. 20549
Attention: Mr. Daniel Porco
Re: Request for Acceleration of Effectiveness of Registration Statement on Form
S-1 (File No. 333-193498) of Mirax Corp. (the "Registrant")
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, and on
behalf of the Registrants, we hereby request that the effectiveness of the
above-captioned Registration Statement (the "Registration Statement") be
accelerated so that such Registration Statement will become effective on Monday,
June 23, 2014, at 10:00 a.m., Eastern Time, or as soon thereafter as
practicable.
The Registrant acknowledges that (i) should the Securities and Exchange
Commission (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, (ii) the action of the
Commission or the staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Registrants from their full
responsibility for the adequacy and accuracy of the disclosure in the filing,
and (iii) the Registrants may not assert 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.
Please call the undersigned at +1 702 751 3604 with any questions regarding
this matter.
Very truly yours,
Mirax Corp.
By: /s/ Dinara Akzhigitova
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Name: Dinara Akzhigitova
Title: Chief Executive Officer