-----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, OoIL+nfGoRXj0QANs9cidvRvLUnCTrIQe7w31Gu808jQSpkAIn6g60KuA9P+Clsu hTPmXvhITeVHtUS9FGNsnA== 0001062993-10-004353.txt : 20110214 0001062993-10-004353.hdr.sgml : 20110214 20101223165238 ACCESSION NUMBER: 0001062993-10-004353 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ONLINE DISRUPTIVE TECHNOLOGIES, INC. CENTRAL INDEX KEY: 0001498380 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3120 S. DURANGO DRIVE STREET 2: SUITE 305 CITY: LAS VEGAS STATE: NV ZIP: 89117 BUSINESS PHONE: 702-579-7900 MAIL ADDRESS: STREET 1: 3120 S. DURANGO DRIVE STREET 2: SUITE 305 CITY: LAS VEGAS STATE: NV ZIP: 89117 CORRESP 1 filename1.htm Online Disruptive Technologies, Inc.: Correspondence - Filed by newsfilecorp.com

ONLINE DISRUPTIVE TECHNOLOGIES, INC.
3120 S. Durango Dr. Suite 305,
Las Vegas, Nevada 89117,
Tel: 702-579-7900

December 23, 2010

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
USA

Attention: Matthew Crispino
  Staff Attorney

Dear Sirs:

  Re: Online Disruptive Technologies, Inc. (the “Company”)
    Registration Statement on Form S-1
    File No. 333-168698

     In connection with the Company’s Registration Statement on Form S-1, the Company hereby requests acceleration of the effective date of the Registration Statement to 4:00 p.m. (EST) Wednesday, December 29, 2010 or as soon thereafter as possible, in accordance with Rule 461(a) of Regulation C.

     We acknowledge that

  • should the United States Securities and Exchange Commission (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.


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     Should you have any questions, please do not hesitate to contact the Company’s legal counsel: Clark Wilson LLP, Attn: Bernard Pinsky, at (604) 643-3153.

Yours truly,

ONLINE DISRUPTIVE TECHNOLOGIES, INC.

/s/ Benjamin Cherniak
Benjamin Cherniak
President, and Director


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