COVER 2 filename2.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 27, 2016 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Amendment No. 2 to Sherman Hill Acquisition Corporation File No. 000-55568 Mesdames/Gentlemen: I attach for filing Amendment No. 2 to the Sherman Hill Acquisition Corporation registration statement on Form 10-12g. The following responses address the comments of the reviewing staff of the Commission as set forth in a comment letter dated March 24, 2016 (the "Comment Letter"). The comments in the Comment Letter are sequentially numbered and the answers set forth herein refer to each of the comments by number and by citing the location of each response thereto in the Registration Statement. Item 1. Business 1. The requested disclosure has been added and appears on page 15 of the registration statement. Recent Blank Check Companies 2. The requested disclosure has been added and appears beginning on page 17 of the registration statement. Sincerely, /s/ Lee Cassidy Cell phone: 202-415-3563