GABBIT CORP.
Gymnasiumstrasse 19-21,
Vienna, Austria 1180
Tel. +43-720-816-770
Email: gabbitcorp@gmail.com
July 8, 2016
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Mr. Ryan Adams
GABBIT CORP.
Registration Statement on
Form S-1 (File No. 333-210573)
Dear Mr. Ryan Adams:
Pursuant to Rule 461(a) of the Securities Act of 1933, as amended, GABBIT
CORP. (the "Company") hereby requests that the effective date of the
above-captioned Registration Statement on Form S-1 of the Company be accelerated
to Tuesday, July 12, 2016 at 11:00 a.m. Eastern Time, or as soon thereafter as
may be practicable.
The Company hereby acknowledges that:
* should the Commission or the staff of the Commission (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 Registration Statement;
* 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 Registration Statement; 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.
We understand that the Staff will consider this request as confirmation by
the Company of its awareness of its responsibilities under the federal
securities laws as they relate to the issuance of the securities covered by the
Registration Statement.
Very truly yours,
By: /s/ Vladimir Karelin
------------------------------------------------
Name: Vladimir Karelin
Title: President, Director, Treasurer and Secretary
(Principal Executive, Financial and
Accounting Officer)