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 March 2, 2015 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Yellow Grotto Acquisition Corporation Greetings: I attach for filing the Yellow Grotto Acquisition Corporation registration statement on Form 10-12g. We are simultaneously filing additional identical registration statements on Forms 10-12g namely: Black Grotto Acquisition Corporation Noche Grotto Acquisition Corporation White Grotto Acquisition Corporation Brown Grotto Acquisition Corporation Purple Grotto Acquisition Corporation Red Grotto Acquisition Corporation Sincerely, /s/ James Cassidy Cell phone: 202-744-2929