-----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, OBINw95dOzO6+Nf+e82gBYzWNj3KGbkcsnIDteOULv+gvyVXhtCok1glCI1MWI8T aTerqTxC7+pYt2Nl/NKGzw== 0001491419-10-000011.txt : 20110124 0001491419-10-000011.hdr.sgml : 20110124 20101207213342 ACCESSION NUMBER: 0001491419-10-000011 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LOTON, CORP CENTRAL INDEX KEY: 0001491419 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 980657263 STATE OF INCORPORATION: NV FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13499 HUNTINGTON STREET CITY: PIERREFONDS STATE: A8 ZIP: H8Z1G3 BUSINESS PHONE: 4388701351 MAIL ADDRESS: STREET 1: 13499 HUNTINGTON STREET CITY: PIERREFONDS STATE: A8 ZIP: H8Z1G3 CORRESP 1 filename1.htm Loton, Corp


LOTON, CORP.

13499 RUE HUNTINGTON, QC, H8Z1G3, CANADA

Tel. 1(438)8701351

Fax. 1(450)9881288

E-mail: lotoncorp@yahoo.com



December 7, 2010


United States

Securities and Exchange Commission

Washington, DC 20549


To the Attention of:  Mr. Ryan Houseal


Re: Loton, Corp.

Updated legal opinion to Amendment No. 4 to

Registration Statement on Form S-1,

Filed on September 14, 2010

Filing No. 333-167219


Dear Mr. Ryan Houseal:


Please be advised that further to our telephone conversation with you on December 1, 2010, regarding the provision of the updated legal opinion from our legal counsel Ms. Hildja Saastamoinen to Amendment No.4 to Registration Statement on Form S-1 filed on September 14, 2010, we submitted the requested document. Please refer to Exhibit 5.1 of the Prospectus. We also attached for your review updated consent to file from our auditor, De Joya Griffith and Company, LLC. Please refer to Exhibit 23.1 of the prospectus.




Please direct any further questions you may have to the company's president Mr. Alex Kuznetsov at:


13499 Rue Huntington

Pierrefonds, QC, H8Z1G3, Canada

Tel. 1(438)8701351

Fax. 1(450)9881288


Thank you.

Sincerely,


/S/Alex Kuznetsov

Alex Kuznetsov, President





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