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

                  March 7, 2018


United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

          Re:  Amendment No. 2 to
	       Birch Forest Acquisition Corporation
	       File No. 000-55888

Mesdames/Gentlemen:

     I attach for filing Amendment No. 2 to the Birch Forest
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
February 15, 2018 (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.

General

1.   The Staff's comment is noted.

2.   The Staff's comment is noted and the Registrant understands the
	filing requirements once the Form 10 becomes automatically
	effective.

Risk Factors

3.    A new risk factor has been added to the disclosure and appears on
	on page 9.

Recent Blank Check Companies

4.    The disclosure has been expanded to include the requested
	information as follows: Sandgate Acquisition Corporation
	(Sunstock, Inc.) appears on page 19, Jam Run Acquisition
	Corporation (Blow & Drive Interlock Corporation) appears on
	page 24, River Run Acquisition Corporation (Chess Supersite
	Corporation) page 27, Red Grotto Acquisition Corporation
	(OGL Holdings, Inc.) page 32, and Dove Street Acquisition
	Corporation (Anvia Holdings Corporation) page 40.  The
	registrant cannot locate information on a trading market
	for China Biotech Company Corporation as referenced in
	the Staff's letter.

5.   The entire section of Recent Blank Check Companies beginning
	on page 18 has been reviewed to correct any typographical
	information and to add additional current disclosure. The
	companies with which involvement is over five years, have
	been removed to avoid confusion.

Index to Exhibits

6.   The filing has been made as requested in the Staff's comment
	and is reflected in the filing for Hidden Forest
	Acquisition Corporation.

Report of Independent Registered Public Accounting Firm

7.   The requested disclosure has been added and appears in the
	Report of the Independent Accountant on page 1 of the
	Financial Statements.
	                         Sincerely,



	                         /s/ Lee Cassidy
				  Cell phone:  202-415-3563