Leonard  E. Neilson

A  PROFESSIONAL  CORPORATION

LEONARD  E.  NEILSON	8160  South  Highland  Drive,  Suite 104
Attorney  at  Law	Sandy,  Utah  84093
	Telephone:  (801)  733-0800
	Fax:  (801)  733-0808
	E-mail:  LNeilsonLaw@aol.com

January 5, 2011

Securities and Exchange Commission

Office of Document Control

100 F Street NE

Washington, D.C. 20549

Via Edgar

Re:	Greyhound Commissary, Inc.
	File No. 000-53529
	Schedule 14C (Preliminary)

To Whom It May Concern:

Please find herewith the Preliminary Schedule 14C Information Statement filed on behalf of Greyhound Commissary, Inc.  Please direct all correspondences concerning this filing and Greyhound Commissary, Inc. to this office.

 Yours truly,

 /S/ Leonard E. Neilson

 Leonard E. Neilson

:ae

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