Curtis Fairbrother
Chief Executive Officer
Acology, Inc.
912 Maertin Lane
Fullerton, CA 92831Phone:
(661) 510-0978
VIA ELECTRONIC EDGAR FILING
May 16, 2014
Division of Corporate Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Acology, Inc. |
Amendment No. 1 to Registration Statement on Form S-1 | |
File No. 333-195866 |
Ladies and Gentlemen:
I have electronically filed on behalf of Acology, Inc. (the “Registrant”) Amendment No. 1 to the referenced Registration Statement on Form S-1.
On May 12, 2014, we mistakenly filed an incomplete draft of the registration statement instead of the amendment that we are filing today.
Accordingly, we respectfully request that you review and provide comments on Amendment No. 1. In keeping with this request, we have not indicated the changes that have been made from the original filing.
I will appreciate it if you will contact our counsel, Barry J. Miller, at 248-232-8039 if you have any questions.
Very truly yours,
/s/ Curtis Fairbrother