-----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, VAz3NcwXZC7zcl+IbxBX5DQyYgvMaABuo2AcEMWzd+uxfwmPkyl6dfxLS34ub4Zj UDIYWEf7Y1R2b/jVG7cgfg== 0001410708-08-000003.txt : 20080414 0001410708-08-000003.hdr.sgml : 20080414 20080225185137 ACCESSION NUMBER: 0001410708-08-000003 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080225 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Emo Capital Corp. CENTRAL INDEX KEY: 0001410708 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 115 HE XIANG ROAD STREET 2: BAI HE VILLAGE, QING PU CITY: SHANGHAI STATE: F4 ZIP: 200000 BUSINESS PHONE: 135 215 03777 MAIL ADDRESS: STREET 1: 115 HE XIANG ROAD STREET 2: BAI HE VILLAGE, QING PU CITY: SHANGHAI STATE: F4 ZIP: 200000 CORRESP 1 filename1.htm

Emo Capital Corp.

115 He Xiang Road

Bai He Village, Qing Pu

Shanghai, China, 200000

135-2150-3777

February 25, 2008

United States

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington D.C. 20549

Re: Emo Capital Corp.

Form SB-2 Registration Statement

Registration No. 333-145884

To whom it may concern:

Pursuant to the provisions of Rule 461 of Regulation C of the Securities Act of 1933, as amended, Emo Capital Corp. (the "Company") requests acceleration of the effective date of its Form SB-2 Registration Statement to Thursday, February 28, 2008 at 12:00 pm noon, E.D.T., or as soon thereafter as practicable.

The Company is aware that the filing with the Securities and Exchange Commission (the "Commission") may not be relied upon in any degree to indicate that the registration statement is true, complete or accurate.

Please be advised that the Company has not distributed any preliminary prospectuses and the Company is in compliance with Rule 15c2-8 of the Securities Exchange Act of 1934, as amended.

Further, no other documents, reports or memoranda have been prepared for external use by the Company.

The Company acknowledges that 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; the action the 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 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.

The undersigned is aware of its respective responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed transaction specified in the above captioned registration statement.

Thank you for your cooperation.

Yours Truly,

Emo Capital Corp.

By: /s/ "Juanming Fang"

Juanming Fang, President, Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer, Secretary, Treasurer and a member of the Board of Directors

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