-----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, MbO5gCV3s62LBBVRWYgFFJtxX9XCbytzr7gyajtzFuo1/GKVKS3L+fqNqS6ddlr0 jawvjtraQ9wiYRwYpjPAtw== 0001144204-10-018882.txt : 20100611 0001144204-10-018882.hdr.sgml : 20100611 20100407133127 ACCESSION NUMBER: 0001144204-10-018882 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100407 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENTER CORP CENTRAL INDEX KEY: 0001478838 STANDARD INDUSTRIAL CLASSIFICATION: AGRICULTURE PRODUCTION - CROPS [0100] IRS NUMBER: 300457914 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9 HAYARDEN ST STREET 2: MOSHAV YASHRESH CITY: D N EMEK STATE: L3 ZIP: 76838 BUSINESS PHONE: 972 52 640 9000 MAIL ADDRESS: STREET 1: 9 HAYARDEN ST STREET 2: MOSHAV YASHRESH CITY: D N EMEK STATE: L3 ZIP: 76838 CORRESP 1 filename1.htm Unassociated Document

Enter Corp.
9 Hayarden Street
Moshav Yashresh
D.N. Emek Sorek
Israel. 76838
Phone: 011-972-54-996-2967
Facsimile: 011-972-57-955-7292

April 7, 2010

Filed Via Edgar

Mr. John Reynolds
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E., Stop 3561
Washington, D.C. 20549-3030

RE:
Enter Corp.
 
Form S-1/A
 
Filed March 22, 2010
 
File No. 333-164000

Dear Mr. Reynolds:
 
This letter is in response to your letter dated March 31, 2010. Below we have noted the Staff’s comments in bold face type and our responses in regular type. The numbering corresponds to the comment numbers in the Staff’s letter.
 
General
 
Please amend to provide a currently dated consent from your independent accountants.
 
We have added a currently dated consent as Exhibit 23.1 to Amendment 3 to Form S-1.
 
We 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 Commissions 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.
 
We thank you for your assistance with our compliance with the disclosure requirements.

Very truly yours,
Itzhak Ayalon
/s/

President, Chief Executive Officer, Treasurer and Director
Enter Corp.
 
 
 
 
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