CHEETAH ENTERPRISES, INC.

Condominio Torres Paseo Colon #604

San Jose, Costa Rica

VIA EDGAR CORRESPONDENCE

June 22, 2015

Ms. Mara L. Ransom

US Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, DC 20549

Re:Cheetah Enterprises, Inc.

Registration Statement on Form S-1/A

Filed: June 17, 2015

File No. 333-203080

Dear Ms. Ransom:

Please consider this as our request to accelerate the effective date of the above-referenced registration statement for Cheetah Enterprises, Inc. (the "Company").  We request that the registration statement be made effective as of Thursday, June 25, 2015, at 5:00 p.m. (EST), or as soon thereafter as possible.

The Company affirms there have been no material events that require further disclosure.

The Company acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing.

The Company acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing.

Additionally, the Company acknowledges that it may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

Cheetah Enterprises, Inc.

/s/ Shane Drdul

________________________

Shane Drdul, President