CORRESP 1 filename1.htm Request for Qualification

Emo Capital, Corp.

10409 Pacific Palisades Ave

Las Vegas, NV 89144

 

August 7, 2023

 

REQUEST FOR QUALIFICATION

 

Mr. Nicholas O'Leary

Ms. Jane Park

 

Re:

Emo Capital, Corp. Form 1-A/A

 

Amendment No. 2 filed August 1, 2023

 

Request for Qualification

 

File No. 024-12282

 

Dear Mr. O'Leary and Ms. Park:

 

On behalf of Emo Capital, Corp. (the “Company”), I hereby request qualification of the above-referenced Amendment at 4:00 p.m., Eastern Time, on Wednesday, August 9, 2023, or as soon thereafter as is practicable.

 

In making this request, the Company acknowledges that:

 

·Should the Commission or the staff, acting pursuant to delegated authority, qualify the filing, 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 qualifying the filing, does not relieve the Company from its full responsibility from the adequacy and accuracy of the disclosure in the filing; and 

 

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

 

We appreciate your prompt attention to this matter. Please notify me if you need anything further. 

 

Very Truly Yours,

 

/s/ J. Adam Guo

J. Adam Guo

President/CEO

Emo Capital, Corp.