0001127855-13-000528.txt : 20130827 0001127855-13-000528.hdr.sgml : 20130827 20130726162523 ACCESSION NUMBER: 0001127855-13-000528 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130726 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Port of Call Online Inc. CENTRAL INDEX KEY: 0001575858 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380] IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 40 WARREN STREET CITY: CHARLESTOWN STATE: MA ZIP: 02129 BUSINESS PHONE: (617) 886-5151 MAIL ADDRESS: STREET 1: 40 WARREN STREET CITY: CHARLESTOWN STATE: MA ZIP: 02129 CORRESP 1 filename1.htm portofcallarl.htm
 
PORT OF CALL ONLINE INC.
40 Warren Street, Floor 3
Charlestown, MA 02129


July 26, 2013
UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
100 F Street, Washington, D.C. 20549

Attn:     Celeste M. Murphy

Re:
Acceleration of Effective Date
 
 Port of Call Online Inc.
 
Registration Statement on Form S-1
 
File No. 333-188575

Dear Celeste M. Murphy,

Pursuant Rule 461 of the Securities Act of 1933, we hereby request an acceleration of the effective date of our registration statement on Form S-1.   We request an effective date of Tuesday, July 30, 2013 at 3:00 p.m. eastern time or as soon thereafter as possible.

We confirm that we are aware of our obligations under the Act.   We hereby acknowledge 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 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 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.

Thank you for you time and consideration in this matter.   Please do not hesitate to contact me if you require further information or documentation regarding this matter.

Very truly yours,

Port of Call Online Inc.

/s/ Joseph C. Shea III

Joseph C. Shea, III
President