0001021432-11-000023.txt : 20110412
0001021432-11-000023.hdr.sgml : 20110412
20110223160421
ACCESSION NUMBER: 0001021432-11-000023
CONFORMED SUBMISSION TYPE: CORRESP
PUBLIC DOCUMENT COUNT: 1
FILED AS OF DATE: 20110223
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: Oakwood Acquisition Corp
CENTRAL INDEX KEY: 0001502656
STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770]
IRS NUMBER: 273567960
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: CORRESP
BUSINESS ADDRESS:
STREET 1: 215 APOLENA AVENUE
CITY: NEWPORT BEACH
STATE: CA
ZIP: 92662
BUSINESS PHONE: 2023875400
MAIL ADDRESS:
STREET 1: 215 APOLENA AVENUE
CITY: NEWPORT BEACH
STATE: CA
ZIP: 92662
CORRESP
1
filename1.txt
Cassidy & Associates
Attorneys at Law
9454 Wilshire Boulevard
Beverly Hill, California 90212
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Email: CassidyLaw@aol.com
Telephone: 202/387-5400 Fax: 949/673-4525
February 23, 2011
Ronald P. Alper, Esq.
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: Oakwood Acquisition Corporation
Form 10-Q/A
File No. 000-54147
Mr. Alper:
On February 17, 2011, I filed with the Securities and Exchange
Commission a response to the Commission's letter regarding the Oakwood
Acquisition Corporation Form 10-Q/A for the period ended September
30, 2010.
The following responses address the comments of the reviewing
staff of the Commission as set forth in its comment letter. The
comments in the Comment Letter are sequentially numbered and the answers
set forth herein refer to each of the comments by number.
General
1. The noted typographical errors have been corrected.
Item 4
2. The noted language contained in Rule 13a-15 has been added
in appears in the penultimate paragraph of Item 4.
Certification
3. The certification filed as exhibit 31 has been amended and
refiled.
Sincerely,
Lee W. Cassidy