FUSA CAPITAL CORPORATION

 701 Fifth Avenue, Suite 4200,

Seattle, WA,  98104

Tel: 206-274-5107

July 6, 2010

Mr. Michael F. Johnson

Staff Attorney

Securities and Exchange Commission

Division of Corporation Finance

Washington, DC 20549

Re:	FUSA Capital Corporation
	Preliminary Information Statement on Schedule 14C
	Filed February 18, 2010
	File No. 000-50274

     

Dear Mr. Johnson:

In response to the comment letter dated June 3, 2010 (“Comment Letter”) the Company hereby acknowledges to the SEC the following:

- Should the Commission of 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;

- The action of the Commission of 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

- 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.

Sincerely,

FUSA CAPITAL CORPORATION

/s/ Jenifer Osterwalder

Jenifer Osterwalder

Chief Executive Officer