AcroBoo, Inc.
A Nevada Corporation
_____________________________________________________________________________
          3000 Bayport Drive, Suite 250, Tampa, Florida 33607
                       Telephone: (813) 637-6900


April 1, 2011

VIA EDGAR TRANSMISSION AND OVERNIGHT MAIL

U. S. Securities and Exchange Commission
Division of Corporate Finance
100 F. Street N.E.
Washington, DC  20549

Attention:  Mr. Christopher Chase
                  Staff Attorney

Re: AcroBoo, Inc.
      File No.:  333-170477
      Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, AcroBoo,
Inc., a Nevada corporation (the "Company"), hereby requests that the U. S.
Securities and Exchange Commission ("SEC") take appropriate action to cause
the above-referenced Registration Statement (File No.: 333-170477) to become
effective at 4:00 PM Eastern Standard Time on Thursday, April 7, 2011, or as
soon thereafter as practicable.

Further, the Company acknowledges that:

o     Should the SEC or the staff, acting pursuant to delegated authority,
      declare the filing effective, it does not foreclose the SEC from taking
      any action with respect to the filing;

o     The action of the SEC 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 filing; and

o    The Company may not assert this action as defense in any proceeding
     initiated by the SEC or any person under the federal securities laws of
     the United States.

Should you have any questions or require any additional information with
respect to this filing, please contact our corporate counsel, Thomas C. Cook,
Esq. at (702) 221-1925 or by facsimile at (702) 221-1963.  Thank you for your
assistance and cooperation.


Respectfully submitted,

By:  /s/ Dan Furlong
--------------------------------------
         Dan Furlong
         Chief Executive Officer

cc:   Thomas C. Cook, Esq.