0001144204-19-032592.txt : 20190730 0001144204-19-032592.hdr.sgml : 20190730 20190627103949 ACCESSION NUMBER: 0001144204-19-032592 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190627 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Oxford Northeast Ltd. CENTRAL INDEX KEY: 0001768206 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 831567259 STATE OF INCORPORATION: NY FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 400 RELLA DRIVE #165 CITY: SUFFERN STATE: NY ZIP: 10901 BUSINESS PHONE: 888 813-7289 MAIL ADDRESS: STREET 1: 400 RELLA DRIVE #165 CITY: SUFFERN STATE: NY ZIP: 10901 CORRESP 1 filename1.htm

Oxford Northeast Ltd.

400 Rella Drive # 165

Suffern, New York 10901

VIA EDGAR

June 26, 2019

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Oxford Northeast Ltd.

Registration Statement on Form S-1

File No. 333-229710

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Oxford Northeast Ltd. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-1 so that it will become effective at 4:00 p.m. Washington D.C. time on Monday, July 1, 2019, or as soon thereafter as is practicable.

We request that we be notified of such effectiveness by telephone call to Andrea Weinstein (212-344-1600) of Schonfeld & Weinstein, LLP.

Thank you very much for your assistance with this matter.

	Very truly yours,

	OXFORD NORTHEAST LTD.

	By: /s/ Samuel Eisenberg


	Name:	Samuel Eisenberg
	Title:	Chief Executive Officer and Chief Financial Officer