0001387131-14-000140.txt : 20140616 0001387131-14-000140.hdr.sgml : 20140616 20140115152229 ACCESSION NUMBER: 0001387131-14-000140 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140115 FILER: COMPANY DATA: COMPANY CONFORMED NAME: URBAN AG. CORP CENTRAL INDEX KEY: 0001381324 STANDARD INDUSTRIAL CLASSIFICATION: HAZARDOUS WASTE MANAGEMENT [4955] IRS NUMBER: 800664054 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 800 TURNPIKE STREET, SUITE 103 CITY: NORTH ANDOVER STATE: MA ZIP: 01845 BUSINESS PHONE: (978) 739-9460 MAIL ADDRESS: STREET 1: 800 TURNPIKE STREET, SUITE 103 CITY: NORTH ANDOVER STATE: MA ZIP: 01845 FORMER COMPANY: FORMER CONFORMED NAME: Urban Ag. Corp. DATE OF NAME CHANGE: 20110105 FORMER COMPANY: FORMER CONFORMED NAME: URBAN AG. DATE OF NAME CHANGE: 20110104 FORMER COMPANY: FORMER CONFORMED NAME: AQUAMER MEDICAL CORP. DATE OF NAME CHANGE: 20071220 CORRESP 1 filename1.htm

URBAN AG. CORP.

800 TURNPIKE STREET, SUITE 103

NORTH ANDOVER, MA 01845

January 14, 2014

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

	Attn:		Tracie Towner Staff Accountant

	Re:		Urban AG. Corp
			Item 4.01 8-K
			Filed December 20, 2013
			File No.0-52327

Ladies and Gentlemen:

As the Chief Executive Officer of Urban Ag. Corp. I hereby acknowledge that:

·		The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

·		Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

·		The Company may not assert staff comments 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,

	Urban Ag. Corp.

	/s/ Billy V. Ray, Jr.
	Billy V. Ray, Jr., CEO