U.S. Securities and Exchange Commission
100 F. Street N.E.
Washington, DC 20549

Re:  Kreido Biofuels, Inc.
Registration Statement on Form SB-2
Registration No. 333-140718

Ladies and Gentlemen:

It is hereby requested that appropriate action be taken by the Commission under Section 8(a) of the Securities Act of 1933, as amended, to order the above-captioned registration statement on Form SB-2 effective at 10:00 a.m. (Washington, D.C. time) on June 28, 2007, or as soon thereafter as possible.

Respectfully submitted,
 
 
/s/ Joel Balbien
Joel Balbien
President and Chief Executive Officer