COVER 6 filename6.txt Cassidy & Associates Attorneys at Law 215 Apolena Avenue Newport Beach, California 92662 ---------- Email: CassidyLaw@aol.com Telephone: 202/387-5400 Fax: 949/673-4525 June 17, 2014 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Sea Valley Acquisition Corporation Gentlemen: I attach for filing the Sea Valley Acquisition Corporation registration statement on Form 10-12g. We are simultaneously filing additional identical registration statements on Forms 10-12g namely: Spring Valley Acquisition Corporation Summer Valley Acquisition Corporation Fall Valley Acquisition Corporation Winter Valley Acquisition Corporation Pretty Valley Acquisition Corporation Distant Valley Acquisition Corporation Surprise Valley Acquisition Corporation Sincerely, /s/ James Cassidy Cell phone: 202-744-2929