0001308411-15-000134.txt : 20160119 0001308411-15-000134.hdr.sgml : 20160118 20151215144135 ACCESSION NUMBER: 0001308411-15-000134 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20151215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AuraSource, Inc. CENTRAL INDEX KEY: 0001083922 STANDARD INDUSTRIAL CLASSIFICATION: OIL AND GAS FIELD EXPLORATION SERVICES [1382] IRS NUMBER: 680427395 STATE OF INCORPORATION: NV FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1490 SOUTH PRICE ROAD STREET 2: SUITE 219 CITY: CHANDLER STATE: AZ ZIP: 85286 BUSINESS PHONE: 480-292-7179 MAIL ADDRESS: STREET 1: 1490 SOUTH PRICE ROAD STREET 2: SUITE 219 CITY: CHANDLER STATE: AZ ZIP: 85286 FORMER COMPANY: FORMER CONFORMED NAME: MOBILE NATION INC DATE OF NAME CHANGE: 20030731 FORMER COMPANY: FORMER CONFORMED NAME: WOLFSTONE CORP DATE OF NAME CHANGE: 19991210 CORRESP 1 filename1.htm

AuraSource, Inc.

1490 S Price Rd # 219,

Chandler, AZ 85286

December 15, 2015

VIA EDGAR

H. Roger Schwall
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549

RE:

AuraSource, Inc.

Registration Statement on Form S-1

File No. 333-207321

Ladies and Gentlemen:

We respectfully request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-207321) (the “Registration Statement”), relating to the offer and resale of up to 5,000,000 shares of Common Stock, $0.001 par value, of AuraSource, Inc. (the “Company”), so that the Registration Statement shall become effective at 2:00 p.m. Eastern Time on Thursday, December 17, 2015, or as soon thereafter as possible.

In connection with the foregoing, the Company hereby acknowledges that:

Should the United States Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

AuraSource, Inc.

/s/ Eric Stoppenhagen

Eric Stoppenhagen, CFO