0001410708-12-000005.txt : 20121009 0001410708-12-000005.hdr.sgml : 20121008 20120710175444 ACCESSION NUMBER: 0001410708-12-000005 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120710 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 Corporation

115 He Xiang Road Bai He Village,

Qing Pu Shanghai, China 200000

T: 949-419-6588 F: 949-272-0088

July 10, 2012

United States

Securities and Exchange Commission

Washington, D.C. 20549

Attn: Patrick Gilmore Accounting Branch Chief

RE: Emo Capital Corporation

FILE NO. 000-54291

Form 10-K for the Fiscal Year Ended July 31, 2011 Filed November 15, 2011

Form 10-K/A for Fiscal Year Ended July 31, 2010 Filed November 15, 2011

Form 10-Q/A for the Fiscal quarter Ended April 30, 2011 Filed November 15, 2011

Form 10-Q/A for the Fiscal Quarter Ended January 31, 2011 Filed November 15, 2011

Form 10-Q/A for the Fiscal Quarter Ended October 31, 2011 Filed December 15, 2011

Dear Sir,

We have received a comments letter from the SEC dated June 27, 2012, however, we require an additional 10 business days to file amendments.

Regards,

Juanming Fang