Cassidy & Associates
                  Attorneys at Law
                 215 Apolena Avenue
           Newport Beach, California 92662
                     ----------
             Email:  CassidyLaw@aol.com

Telephone: 202/387-5400              Fax:  949/673-4525

                    December 9, 2013

Kristina Aberg
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


          Re:  Jam Run Acquisition Corporation
		File No. 000-55053

Dear Ms. Aberg:

     Attached for filing with the Securities and Exchange
Commission in response to the Commission's letter of
October 23, 2013, is Amendment No. 1 to the Jam Run Acquisition
Corporation (the "Company") Form 10-12G.  The written acknowledgement
from the Company has been filed simultaneously with the amendment and
this letter.

     The  following responses address the comments of the reviewing
staff of the Commission as set forth in its comment letter of October
23, 2013.

General

	1.  Disclosure has been added and appears on the first page
            of the registation statement and beginning on page 4.

	2.  The Company acknowledges the Staff's reminder of the
            reporting requirements under the Exchange Act and is
            preparing the Form 10-Q for the period ended September
            30, 2013.

	3.   Messrs. McKillop and Cassidy are principals of the Company
             and are acting in such capacity.  The securities of the
             Company are issued by new management of the Company after
             the change in control.

	4.  The inconsistency has been clarified by the expansion of
            the disclosure throughout the registration statement.

	5.  The disclosure has been clarified by the expansion of the
            disclosure throughout the registration statement.

Business

	6.   The requested has been added and appears on page 2 of the
             registration statement and on page 1.

	7.   The requested has been added and appears beginning on page
             16 of the registration statement.

	8.   The requested has been added and appears on page 26 of the
             registration statement.

	9.    The requested has been added and appears on page 13 of the
              registration statement.

Aspects of a Public Company

	10.  The requested has been added and appears on page 2 of the
             registration statement.

Risk Factors

	11.   The requested has been added and appears on pages 6 and 8
              of the registration statement.

Jam Run will probably effect a business combination which may have ...

	12.  The requested has been added and appears on page 10 of the
             registration statement.

Conflicts of Interest

	13.  The requested has been added and appears on page 26 of the
             registration statement.

	14.   The requested has been added and appears on page 27 of the
              registration statement.

	15.   The requested has been added and appears on page 26 of the
              registration statement


                         Sincerely,



                         /s/ Lee W. Cassidy