COVER 6 filename6.txt Cassidy & Associates Attorneys at Law 215 Apolena Avenue Newport Beach, California 92662 ---------- Email: CassidyLaw@aol.com Telephone: 949/673-4510 Fax: 949/673-4525 October 31, 2014 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Spruce Valley Acquisition Corporation Gentlemen: I attach for filing the Spruce Valley Acquisition Corporation registration statement on Form 10-12g. We are simultaneously filing additional identical registration statements on Forms 10-12g namely: Deer Valley Acquisition Corporation Fox Valley Acquisition Corporation Owl Valley Acquisition Corporation Oak Valley Acquisition Corporation Elm Valley Acquisition Corporation Redwood Valley Acquisition Corporation Coyote Valley Acquisition Corporation Sincerely, /s/ James Cassidy Cell phone: 202-744-2929