Attention:
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Evan Jacobson
Tamara Tangen
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Re:
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Excel Corporation.
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Registration Statement on Form S-l (File No. 333-173702)
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Acceleration Request
Requested Date: July 22, 2011
Requested Time: 4:00 P.M. Eastern Daylight Time
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should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement on Form S-1 effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement on Form S-1;
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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 Registration Statement on Form S-1; and
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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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Sincerely,
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Excel Corporation
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/s/ Ruben Azrak
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Ruben Azrak, CEO
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