-----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, TOmuElu2Njkx3P232eZXfyytLRXNcEcB69O/fZHalTXsByVJcXhLKJaT2jlU+INC 495VexH0AZFIBv6OzACDcQ== 0001491419-10-000012.txt : 20110124 0001491419-10-000012.hdr.sgml : 20110124 20101208155924 ACCESSION NUMBER: 0001491419-10-000012 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101208 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 December 8, 2010

December 8, 2010



Mr. Ryan Houseal

United States

Securities and Exchange Commission

Washington, DC 20549



RE: Loton, Corp.

Registration Statement on Form S-1

Filed June 1, 2010

Filing No. 333-167219



Dear Mr. Houseal:


This letter shall serve as the request of Loton, Corp. pursuant to Rule 461, to accelerate the effectiveness of the above-referenced registration statement on Friday, December 10, 2010, 4:00PM EST, or the soonest practicable date thereafter. We are aware of our filing obligations under the Securities Act of 1933, as amended, and intend to fully comply therewith.


We also make the following representations:


· 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 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.


    


Thank you very much for your kind cooperation and assistance in this matter.


Very truly yours,



/S/ Alex Kuznetsov

----------------------------

Alex Kuznetsov, President




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