EMO Capital Corp. 115 He Xiang Road Bai He Village, Qing Pu Shanghai, China 200000 Tel. 949.419.6588 February 22, 2011 United States Securities and Exchange Commission Washington, D.C. 20549 Attn : Patrick Gilmore Accounting Branch Chief Re:	Emo Capital Corp Form 10-K for the Fiscal Year Ended July 31, 2010 Filed November 15, 2010 Form 10-Q for the Fiscal Quarter Ended October 31, 2010 Filed December 17, 2010 File No. 333-145884 This cover letter is a response to the comment letter sent by the United States Securities and Exchange Commission on February 4, 2011. Below are comments regarding the issues raised in the comment letter: Description of Business 1.	 The phrase this offering has been removed from the document. Principal Products or Services and Their Markets 2.	I have included a disclosure to indicate that our product features are based on expectations and are not guaranteed. Report of Independent Registered Public Accounting Firm Controls and Procedures 3.	The auditor has now issued an opinion on the cumulative data. 4.	Management`s annual report on internal control over financial reporting has been added under this section. 5.	I agree with the concerns raised. Please see comment 4. 6.	I have removed the previous section that varied from Item 307 and have replaced the section with the appropriate language. Change in Internal Control 7.	I have added a disclosure following the annual report that indicates that there were no changes to our internal control over financial reporting. Certain Relationships and Related Transactions 8.	I included in this section that the company has an outstanding loan from the officer. Signatures 9.	I have identified the person signing as Principal Financial Officer, and Principal Accounting Officer. Exhibit 31 10.	The signature block now indicates that Mr. Fang is also the principal financial offer. Exhibit 32 11.	The signature block now indicates that Mr. Fang is also the principal financial offer. Form 10-Q General 12.	This was a typographic error and the it now reads Our auditors have issued a going concern opinion as at October 30, 2010. Please refer to the 10-K filed November 15, 2010 to view the report issued by our auditor. Item 4. Controls and Procedures 13.	I have included a conclusion regarding the effectiveness of the disclosure and controls and procedures for the period covered in the form. 14.	I have provided additional information necessary to support the previous disclosure. Exhibit 31 15.	This was a typographic error; small business owner has now been changed to registrant throughout. Sincerely, /s/Juanming Fang Chief Executive Officer