0001165527-12-000937.txt : 20120927 0001165527-12-000937.hdr.sgml : 20120927 20120828143842 ACCESSION NUMBER: 0001165527-12-000937 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120828 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Caribbean Pacific Marketing, Inc. CENTRAL INDEX KEY: 0001541583 STANDARD INDUSTRIAL CLASSIFICATION: MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833] IRS NUMBER: 454350159 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2295 CORPORATE BLVD. NW STREET 2: SUITE 131 CITY: BOCA RATON STATE: FL ZIP: 33431 BUSINESS PHONE: 561-208-6706 MAIL ADDRESS: STREET 1: 2295 CORPORATE BLVD. NW STREET 2: SUITE 131 CITY: BOCA RATON STATE: FL ZIP: 33431 CORRESP 1 filename1.txt LANHAM & LANHAM, LLC A PROFESSIONAL LAW FIRM 28652 Oso Parkway Telephone: (949) 933-1964 Suite D Facsimile: (949) 666-5006 Rancho Santa Margarita, California 92688 August 28, 2012 Securities and Exchange Commission Division of Corporate Finance Washington, D.C. 20549 Attn: Scot Foley RE: Caribbean Pacific Marketing, Inc. File No. 333-180008 (Form S-1/A4) Dear Mr. Foley: In response to your comment letter dated August 21, 2012, the Registrant has filed Amendment No. 7 to its Registration Statement. We have corrected the audited financial statements date on Page 28 as requested in the sole comment. In accordance with Rule 461 [17 CFR 230.461] the Registrant hereby requests acceleration of the effective date of the above-referenced Registration Statement to 9:00 am EDT on August 29, 2012. There are no underwriters involved with this Offering. The Registrant is aware of its responsibilities under the securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of its securities as specified in the above-referenced Registration Statement. In making this acceleration request, the Registrant hereby acknowledges: 1. 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; 2. 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 filing; and 3. 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. Thank you for your consideration. Very truly yours, /s/ Randall Lanham ------------------------------------ Randall Lanham, Esq. Lanham & Lanham, LLC