Lanham & Lanham, LLC
A Professional Law Firm
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28652 Oso Parkway                                      Telephone: (949) 858-6773
Suite D                                                Facsimile: (949) 858-6774
Rancho Santa Margarita, California 92688


August 27, 2012

Securities and Exchange Commission
Division of Corporate Finance
Washington, D.C. 20549
Attn: Scot Foley

RE: Caribbean Pacific Marketing, Inc.
    File No. 333--180008 (Form S-1/A4)

Dear Mr. Foley:

In response to your comment  letter dated August 21, 2012,  the  Registrant  has
filed  Amendment  No. 7 to its  Registration  Statement.  We have  corrected the
audited financial statements date on Page 28 as requested in the sole comment.

In  accordance  with Rule 461 [17 CFR 230.461] the  Registrant  hereby  requests
acceleration  of  the  effective  date  of  the  above-referenced   Registration
Statement to 9:00 am EDT on August 29, 2012. There are no underwriters  involved
with this Offering.  The Registrant is aware of its  responsibilities  under the
securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to
the  proposed   public   offering  of  its   securities   as  specified  in  the
above-referenced Registration Statement.

Thank you for your consideration.

Very truly yours,


/s/ Randall Lanham
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RANDALL LANHAM, ESQ.
Lanham & Lanham, LLC