COVER 2 filename2.txt Lee W. Cassidy Attorney at Law 215 Apolena Avenue Newport Beach, California 92662 ---------- Email: lwcassidy@aol.com Telephone: 949/673-4510 Fax: 949/673-4525 January 26, 2018 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Hickory Forest Acquisition Corporation Amendment No. 1 Greetings: I attach for filing Amendment No. 1 for the Hickory Forest Acquisition Corporation registration statement on Form 10-12g. The amendment is filed to revise the Report of Independent Registered Public Accounting Firm with the correct and final version which appears in the financial statements section of the registration statement. We are simultaneously filing additional identical amended registration statements on Forms 10-12g namely: Aspen Forest Acquisition Corporation Birch Forest Acquisition Corporation Dense Forest Acquisition Corporation Hidden Forest Acquisition Corporation Maple Forest Acquisition Corporation Snowy Forest Acquisition Corporation Walnut Forest Acquisition Corporation Willow Forest Acquisition Corporation Sincerely, /s/ Lee Cassidy Cell phone: 202-415-3563