Emo Capital Corp. 115 He Xiang Road Bai He Village, Qing Pu Shanghai, China 200000 T:949-419-6588 F: 949-272-0088 Ocotber 4, 2011 United States Securities and Exchange Commission Washington, D.C. 20549 Attn :Patrick Gilmore Accounting Branch Chief Re: Emo Capital Corp. Form 10-K/A for the Fiscal Year Ended July 31, 2010 Filed August 8, 2011 Form 10-Q for the Fiscal Quarter Ended April 30, 2011 Filed June 23, 2011 Form 10-Q/A for the Fiscal Quarter Ended April 30, 2010 Filed August 8, 2011 Form 10-Q/A for the Fiscal Quarter Ended January 31, 2011 Filed August 8, 2011 File No. 000-54291 This cover letter is a response to the comment letter sent by the United States Securities and Exchange Commission on September 20, 2011. We are not able to meet the 10 day deadline and request an additional 30 business days to ensure full and accurate amendments. Sincerely -S- Juanming Fang