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