-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, CRwt7LriFMvzR7hqSsQvTtiXYc4vUDrx7tlugqTKpcQ3eeIhYZEEVBHgoOSCV2oq 6tjxTAgBjLiORxChV19E0Q== 0001144204-07-035801.txt : 20070907 0001144204-07-035801.hdr.sgml : 20070907 20070709165316 ACCESSION NUMBER: 0001144204-07-035801 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070709 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MARMION INDUSTRIES CORP CENTRAL INDEX KEY: 0001123195 STANDARD INDUSTRIAL CLASSIFICATION: STEAM & AIR CONDITIONING SUPPLY [4961] IRS NUMBER: 061588136 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9103 EMMOTT RD STREET 2: BUILDING 6 SUITE A CITY: HOUSTON STATE: TX ZIP: 77040 BUSINESS PHONE: 7134666585 MAIL ADDRESS: STREET 1: 9103 EMMOTT RD STREET 2: BUILDING 6 SUITE A CITY: HOUSTON STATE: TX ZIP: 77040 FORMER COMPANY: FORMER CONFORMED NAME: INTERNATIONAL TRUST & FINANCIAL SYSTEMS INC DATE OF NAME CHANGE: 20000831 CORRESP 1 filename1.htm

July 9, 2007


VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: H. Christopher Owings

 
Re:
Marmion Industries Corp.
   
Registration Statement on Form SB-2
    File No. 333-142046

Dear Mr. Owings:

Marmion Industries Corp. (the “Company”) hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the above-referenced registration statement be accelerated to 5:00 p.m., Eastern Time, on Wednesday, July 11, 2007, or as soon thereafter as practicable.

The Company hereby acknowledges that:

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 this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 

Very truly yours,

Marmion Industries Corp.
a Nevada corporation

       
By:  /s/ Wilbert H. Marmion, III      
Wilbert H. Marmion, III, Chief Executive Officer
    
 
 
 
 
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