0001144204-16-137120.txt : 20170209 0001144204-16-137120.hdr.sgml : 20170209 20161130101414 ACCESSION NUMBER: 0001144204-16-137120 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20161130 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fuda Group (USA) Corp CENTRAL INDEX KEY: 0001623013 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-LUMBER & OTHER CONSTRUCTION MATERIALS [5030] IRS NUMBER: 472031462 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 48 WALL STREET STREET 2: 11TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10005 BUSINESS PHONE: (646) 751-7488 MAIL ADDRESS: STREET 1: 48 WALL STREET STREET 2: 11TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10005 FORMER COMPANY: FORMER CONFORMED NAME: Spruce Valley Acquisition Corp DATE OF NAME CHANGE: 20141022 CORRESP 1 filename1.htm

CASSIDY & ASSOCIATES

215 Apolena Avenue

Newport Beach, California 92662

November 30, 2016

Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

RE:

Fuda Group (USA) Corporation

Registration Statement Amendment 9 on Form S-1

File No. 333-208078

To the Securities and Exchange Commission:

Fuda Group (USA) Corporation has filed with the Securities and Exchange Commission (the “Commission”) its Registration Statement and amendments on Form S-1 (File No. 333-208078).

On behalf of the Company, we hereby request the acceleration of the effective date of that Registration Statement amendment 9 to 12:00 noon EST on Friday, December 2, 2016.

Thank you for your courtesies in this matter.

	Sincerely,

	/s/ Lee W. Cassidy, Esq.
	Cassidy & Associates