CORRESP 1 filename1.htm
STI GROUP, INC.
30950 Rancho Viejo Road, #120
San Juan Capistrano, CA 92675
 
  April 10, 2008
 
VIA EDGAR AND FAX: (202) 772-9210
 
Securities and Exchange Commission
Division of Corporate Finance
100 F Street N.E.
Washington, DC 20549
Attention: Mark Schuman
 
  Re:   STI Group, Inc. (the "Company")
      Registration Statement on Form S-1
      (File No. 333-142911)
 
Ladies and Gentlemen:
 
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the Company hereby requests that the effective date of the above-captioned Registration Statement be accelerated so that the Registration Statement may become effective at 4:00 p.m. Eastern Daylight Time, on Monday, April 14, 2008, or as soon thereafter as practicable.
 
In connection herewith, the Company hereby acknowledges that:
 
Should the Securities and Exchange Commission (the "Commission"), or the Commission’s 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 the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the deferral securities laws of the United States.
 
 
 
Sincerely,
 
 
 
 
 
STI GROUP, INC.
 
 
 
 
 
By: /s/ David Walters            
 
 
David Walters
 
 
Chief Executive Officer