OAKWOOD ACQUISITION CORPORATION
                       9545 Wilshire Boulevard
                             Suite 612
                      Los Angeles, California 90212


                         January 11, 2011

Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549

          Re: Oakwood Acquisition Corporation
              Registration Statement on Form 10
              File No. 000-54147

To the Securities and Exchange Commission:

     Oakwood Acquisition Corporation (the "Company") has filed with the
Securities and Exchange Commission (the "Commission") its registration
statement on Form 10 file no. 000-54147 (the "Registration Statement").
In regard to the Registration Statement, the Company and its management
acknowledge that:

     Should the Commission or its staff, acting pursuant to its delegated
     authority, declare the Registration Statement 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 Registration Statement
     effective, does not relieve the Company from its full responsibility
     for the adequacy and accuracy of the disclosure in the Registration
     Statement; 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.


                                Sincerely,
                                OAKWOOD ACQUISITION CORPORATION



                                By: James M. Cassidy
                                      President