0001014897-16-000428.txt : 20160503 0001014897-16-000428.hdr.sgml : 20160503 20160114170626 ACCESSION NUMBER: 0001014897-16-000428 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EF Hutton America, Inc. CENTRAL INDEX KEY: 0001565700 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 208594615 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 77 WATER STREET STREET 2: 7TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10005 BUSINESS PHONE: 212-742-5000 MAIL ADDRESS: STREET 1: 77 WATER STREET STREET 2: 7TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10005 FORMER COMPANY: FORMER CONFORMED NAME: EFH Group, Inc. DATE OF NAME CHANGE: 20141201 FORMER COMPANY: FORMER CONFORMED NAME: Twentyfour/seven Ventures, Inc. DATE OF NAME CHANGE: 20121231 CORRESP 1 filename1.htm EF Hutton America, Inc. Correspondence

EF Hutton America, Inc.

77 Water Street, 7th Floor

New York, NY 10005


January 14, 2016


U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


Re:

EF Hutton America, Inc. (formerly EFH Group, Inc.)

Form 10-K for the Fiscal Year Ended December 31, 2014

Filed April 15, 2015 and amended on August 28, 2015, September 1, 2015 and

September 21, 2015

Form 10-Q for the Quarterly Period March 31, 2015

Filed May 20, 2015 and amended on May 22, 2015 and September 15, 2015

File o. 000-55175

File No. 000-55175


Dear Sir or Madam:


In response to the December 22, 2015 teleconference, please note the following:


We hereby acknowledge that we will be making asset value changes in our financial statements in response to the teleconference.  These asset value changes shall be reflected in the appropriate SEC filings on or before February 15, 2016.


Very truly yours,


/s/Christopher Daniels

Christopher Daniels

Chief Executive Officer

EF Hutton America, Inc.