0001144204-11-041320.txt : 20110906 0001144204-11-041320.hdr.sgml : 20110905 20110720140859 ACCESSION NUMBER: 0001144204-11-041320 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110720 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Excel Corp CENTRAL INDEX KEY: 0001512890 STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794] IRS NUMBER: 273955524 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1384 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 212-391-4600 MAIL ADDRESS: STREET 1: 1384 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 CORRESP 1 filename1.htm
 
VIA EDGAR AND OVERNIGHT MAIL
 
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Mail Stop 4561
Washington, D.C. 20549-4561
 
Attention:
Evan Jacobson
Tamara Tangen
 
 
Re:
Excel Corporation.
   
Registration Statement on Form S-l (File No. 333-173702)
     
   
Acceleration Request
Requested Date:     July 22, 2011
Requested Time:    4:00 P.M. Eastern Daylight Time
 
Ladies and Gentlemen:
 
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Excel Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-173702) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”).
 
In connection with the acceleration request, the Company hereby acknowledges that:
 
 
•
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;
 
 
•
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
 
 
•
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,
 
Excel Corporation
 
/s/ Ruben Azrak
Ruben Azrak, CEO
 
Cc: Mitchell Lampert, Esq.
Meister Seelig & Fein, LLP