0001091818-13-000010.txt : 20130214 0001091818-13-000010.hdr.sgml : 20130214 20130108155022 ACCESSION NUMBER: 0001091818-13-000010 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JuQun,Inc. CENTRAL INDEX KEY: 0001559845 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 751939021 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10860 ROCHESTER AVE CITY: LOS ANGELES STATE: CA ZIP: 90024 BUSINESS PHONE: 310-622-7670 MAIL ADDRESS: STREET 1: 10860 ROCHESTER AVE CITY: LOS ANGELES STATE: CA ZIP: 90024 CORRESP 1 filename1.htm

DAVIS & ASSOCIATES

(A PROFESSIONAL LAW CORPORATION)

-SECURITIES, BUSINESS & INTERNATIONAL LAWYERS-

LOS ANGELES NEWPORT BEACH

IRVINE SANTA MONICA

HONG KONG SWITZERLAND

Ritz Carlton Annex

(213) 400-200/ (310) 823-8300

fax (310) 301-3370

Respond To:

P.O. Box 12009

Marina Del Rey, CA

90295-3009

Don@securities-attys.com

January 8, 2012

Justin Dobbie

Legal Branch Chief

Tonya K Aldave

Staff Attorney

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE

Washington, DC 20549

Re: JuQun, Inc.

Amendment No. 3 to Form 10-12G Registration Statement

Filed January 8, 2012

File No. 000-54823

Dear Mr. Dobble,

We have been employed by JuQun, Inc (the “Company”), to represent them in connection with this Amendment No. 3 to their Form 10-12G filing.

I am responding to your letter of comments dated January 2, 2013. Amendment No 3 to the registration statement has just been filed.

I believe the Company has now complied with all of the SEC’s comments set forth in your most current comment letter. We have filed the marked version as well to show the changes.

If you desire more information or have questions, please contact me direct on my cell phone at 213 400 2007.

We appreciate your assistance in this matter.

Very Truly Yours,

/s/

Donald G. Davis