0001161697-16-000671.txt : 20160309 0001161697-16-000671.hdr.sgml : 20160309 20160209135029 ACCESSION NUMBER: 0001161697-16-000671 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARISTOCRAT GROUP CORP. CENTRAL INDEX KEY: 0001527027 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PERSONAL SERVICES [7200] IRS NUMBER: 452801371 STATE OF INCORPORATION: FL FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6671 SOUTH LAS VEGAS BOULEVARD STREET 2: SUITE 210 CITY: LAS VEGAS STATE: NV ZIP: 89119 BUSINESS PHONE: (850) 269-7208 MAIL ADDRESS: STREET 1: 6671 SOUTH LAS VEGAS BOULEVARD STREET 2: SUITE 210 CITY: LAS VEGAS STATE: NV ZIP: 89119 CORRESP 1 filename1.htm

Las Vegas, Nevada  89119


February 9, 2016


VIA EDGAR


United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington D.C. 20549


Re: Aristocrat Group Corp. (the “Company”)

Registration Statement on Form S-1 (File No. 333-209326)


Ladies and Gentlemen:


In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. Eastern Time on February 9, 2016, or as soon thereafter as is practicable.


The Company hereby acknowledges that:


* should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;


* 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 filing; 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,


Aristocrat Group Corp.


/s/ Chris Less

Chris Less, Chief Executive Officer