0001372167-15-000039.txt : 20150521 0001372167-15-000039.hdr.sgml : 20150521 20150304201918 ACCESSION NUMBER: 0001372167-15-000039 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150304 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Emo Capital Corp. CENTRAL INDEX KEY: 0001410708 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 115 HE XIANG ROAD STREET 2: BAI HE VILLAGE, QING PU CITY: SHANGHAI STATE: F4 ZIP: 200000 BUSINESS PHONE: 135 215 03777 MAIL ADDRESS: STREET 1: 115 HE XIANG ROAD STREET 2: BAI HE VILLAGE, QING PU CITY: SHANGHAI STATE: F4 ZIP: 200000 CORRESP 1 filename1.htm

Emo Capital Corp.

115 He Xiang Road, Bai He Village, Qing Pu,

Shanghai, China, 200000

Tel 949 419 6588

Emocapitalcorp@gmail.com

March 4, 2015

Via Edgar Submission

Mr. Patrick Gilmore

Accounting Branch Chief

United States Securities and Exchange Commission

Division of Corporation Finance

Washington D.C. 20549

Re: Emo Capital Corp.

Form 10-K for the Fiscal Year Ended July 31, 2014

Filed October 16, 2014

File No. 000-54291

Dear Mr. Gilmore:

We are in receipt of your comment letter dated February 20, 2015, regarding Emo Capital Corp.’s October 16, 2014 Form 10-K filings. As discussed with Ms. Eiko Yaoita Pyles, we are requesting an additional 10 business days to respond. As a result, we will submit our response letter by March 18, 2015.

Very truly yours,

/s/ Juanming Fang

Juanming Fang

Chief Executive Officer