CORRESP 5 filename5.txt ================================================================================ AMEXDRUG CORPORATION 8909 West Olympic Boulevard, Suite 208 Beverly Hills, California 90211 May 24, 2007 United States Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Re: Amexdrug Corporation Item No. 4.01 Form 8-K Filed May 2, 2007 File No. 001-10304 Ladies and Gentlemen: In response to the Commission's letter to Amexdrug Corporation of May 8, 2007, this letter will confirm the following: 1. Amexdrug Corporation is responsible for the adequacy and accuracy of the disclosure in the filing; 2. Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and 3. Amexdrug Corporation may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. If you have any questions concerning this letter which has been provided at your request, please let me know. Sincerely, AMEXDRUG CORPORATION /s/ Jack Amin Jack Amin President --------------------------------------------------------------------------------