Emo Capital Corp.
115 He Xiang Road
Bai He Village, Qing Pu
Shanghai, China 200000


10 June 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
      Form 10-Q for the Fiscal Quarter Ended January 31, 2010


This cover letter is a response to the comment letter sent by the
United States Securities and Exchange Commission on April 22,
2011.  Below are responses to the issues raised in the comment
letter:


General

1.	As per your request, the Tandy representations you
requested in your initial letter dated February 4, 2011 have been
provided at the end of this reply letter.


Form 10-K for the Fiscal Year Ended July 31, 2010

Principal Products or Services and Their Markets


2.	As per your reissued comment #2; our product's discussion
has been revised to disclose that "the planned sources of revenue and
 product features are based on our expectations and may not materialize."
Your referenced statements have been amended to read as the following:

- "The site is expected to generate revenue from advertising including
banner ads and sponsored groups."
- "Users may be able to create profiles that may be able to contain photos
and lists of personal interests, exchange private or public messages, and
join groups of friends"; and
- "Users may expect to access an instant messaging system, which may
 be available on each user's profile page that may allow friends to post
 messages for the user to see."



Item 9A. Controls and Procedures

Change in Internal Control


3.As per paragraph (d) of Exchange Act Rule 13a-15 or 15d-15, our
 filing has been amended to address Disclosure Control

Management's Annual Report on Internal Control over Financial Reporting

4.In pursuant to paragraphs (2) and (3) of Item 308(a) of Regulation S-K,
management has addressed Internal Control over Financial Reporting.

5.As per reissued comment #5, Form 10-K for the fiscal year ending July
 31, 2010, has been amended to include management's report on Internal
Control over Financial Reporting.  In addition, management has provided
analysis and conclusions regarding the effectiveness of disclosure controls
and procedures in Form 10-K as well as other filings.


Item 12. Certain Relationships and Related Transactions


6. In accordance with the Sarbanes-Oxley Act of 2002, the following
information has been provided to include: date of loan, outstanding amount
as of latest practicable date as well as a written description of the material
terms of the loan as an exhibit to our amended filing.  We refer to (a)(5), (a)
(6) and (d) of Item 404 of Regulation S-K and Question 146.04 of the Division
of Corporation Finance's Compliance and Disclosure Interpretations of
Regulation S-K.

Signatures

7. As per your reissued prior comment #9, the signature block for Mr. Fang
has been amended in the annual report on Form 10-K to include: signature
of individual capacity as chief executive officer and director; signature of
individual capacity as principal financial officer; and controller/principal
accounting officer.

Exhibit 32

8.As per your reissued prior comment #11, the opening sentence of Section
1350 certification accompanying our amended annual report on Form 10-K
 discloses that Mr. Fang is our chief financial officer. This comment has also
been applied to our quarterly reports on Form 10-Q for the quarters ended
October 31, 2010 and January 31, 2010.  Furthermore, this comment will
appear in the Section 1350 certifications accompanying future quarterly
reports on Form 10-Q.




Form 10-Q for the Fiscal Quarter Ended October 31, 2010

Item 4. Controls and Procedures

9. I confirm that we will delete the second paragraph of this section and
change "annual report" to "quarterly report" in our future quarterly reports
on Form 10-Q.



Yours Truly,



Juanming Fang
Emo Capital Corp.




















                        Emo Capital Corp.
            115 He Xiang Road Bai He Village, Qing Pu
                    Shanghai, China 200000
                T:949-419-6588 F: 949-272-0088



					       June 10, 2011
To: The Securities and Exchange Commission



The disclosure in the filing is the responsibility of the registrant.
The registrant acknowledges that staff comment or changes in
response to staff comment in the proposed disclosure in the
registration statement may not be asserted as a defense in any
proceeding which may be brought by any person with respect to this
matter. The registrant also represents to the Commission 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 and the registrant
represents that it will 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.

The registrant further acknowledges that the action of the Commission
or the staff, acting pursuant to delegated authority, in declaring
the filing effective does not relieve the registrant from its full
responsibility for the adequacy and accuracy of the disclosures in
the filing.


/s/ Juanming Fang___
Juanming Fang
Chief Executive Officer