Cassidy & Associates
                   Attorneys at Law
                  215 Apolena Avenue
            Newport Beach, California 92662
                     ----------
             Email:  CassidyLaw@aol.com
Telephone: 202/387-5400             Fax: 949/673-4525


                  August 29, 2011

Jeffrey Riedler
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

          Re:  Driftwood Acquisition Corporation
               Form 10-12G/A
               File No. 000-54426

Mr. Riedler:

     Attached for filing with the Securities and Exchange
Commission in response to the Commission's letter of
June 28, 2011, is the Driftwood Acquisition Corporation
Form 10-12G/A.

     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
and by citing  the  location of each response thereto in the
Registration Statement.

General

     1.   The Staff's comment is noted and the appropriate changes
          have been made on all the filings.

     2.   The Staff's comment is noted.

Item 5.  Directors and Executive Officers

     3.   The discussion has been expanded and appears on page 17.

     4.   The registrant believes that the time required for
          this disclosure has expired.

Item 11.  Description of Registrant's Securities to be Registered

Additional Information

     5.   The requested disclosure has been added.

Financial Information

     6-10.  The financial statements have been revised accordingly.


                              Sincerely,



                              Lee W. Cassidy