-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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 zQoJNK6Uewi26qWRUv1kSA==

<SEC-DOCUMENT>0001506662-10-000001.txt : 20101201
<SEC-HEADER>0001506662-10-000001.hdr.sgml : 20101201
<ACCEPTANCE-DATETIME>20101201110457
ACCESSION NUMBER:		0001506662-10-000001
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20101201
DATE AS OF CHANGE:		20101201
EFFECTIVENESS DATE:		20101201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Roger J. Kaplan, a Professional Corp
		CENTRAL INDEX KEY:			0001506662
		IRS NUMBER:				274040652
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-151195
		FILM NUMBER:		101223891

	BUSINESS ADDRESS:	
		STREET 1:		1999 AVENUE OF THE STARS
		STREET 2:		SUITE 1100
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90067
		BUSINESS PHONE:		310-359-1424

	MAIL ADDRESS:	
		STREET 1:		29010 S. BAYEND DRIVE
		CITY:			RANCHO PALOS VERDES
		STATE:			CA
		ZIP:			90275
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001506662</cik>
        <entityName>Roger J. Kaplan, a Professional Corp</entityName>
        <issuerAddress>
            <street1>1999 AVENUE OF THE STARS</street1>
            <street2>SUITE 1100</street2>
            <city>LOS ANGELES</city>
            <stateOrCountry>CA</stateOrCountry>
            <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
            <zipCode>90067</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>310-359-1424</issuerPhoneNumber>
        <jurisdictionOfInc>CALIFORNIA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2010</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Roger</firstName>
                <middleName>Jay</middleName>
                <lastName>Kaplan</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>29010 S. Bayend Drive</street1>
                <city>Rancho Palos Verdes</city>
                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>90275</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>This is a single-shareholder, single-director, single-officer professional corporation.</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>No Revenues</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-11-29</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>10000</totalOfferingAmount>
            <totalAmountSold>10000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse>This is simply the initial sale of stock to the owner of a single-shareholder, single-director professional corporation</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>1</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse>No plan to use proceeds for salary; will be used primarily for startup costs and operating expenses.  However, will be held in an operating account that will be commingled with revenues from professional services rendered, out of which salary will be paid</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Roger J. Kaplan, a Professional Corp</issuerName>
                <signatureName>Roger Jay Kaplan</signatureName>
                <nameOfSigner>Roger Jay Kaplan</nameOfSigner>
                <signatureTitle>President</signatureTitle>
                <signatureDate>2010-12-01</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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