Medora Corp.
7 Wareham Road
Kingston, Jamaica, WI

March 14, 2011

H. Christopher Owings
Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, D.C. 20549

RE:   Medora Corp.
          File No. 333-169280

Dear Sir:

Request is hereby made for the acceleration of the effectiveness date of our Registration Statement on Form S-1, File No. 333-169280 to 5:00 P.M. EDT on March 14, 2011, or as soon as practicable thereafter.

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 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 many 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.

Very truly yours,

Medora Corp.

By:     CRAIG MCKENZIE
          Craig McKenzie
          President and Chief Executive Officer