0001479000-11-000011.txt : 20110705 0001479000-11-000011.hdr.sgml : 20110704 20110518144801 ACCESSION NUMBER: 0001479000-11-000011 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110518 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FARMACIA Corp CENTRAL INDEX KEY: 0001479000 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-DRUG STORES AND PROPRIETARY STORES [5912] IRS NUMBER: 980642409 STATE OF INCORPORATION: NV FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 204/2 ALBA YULIE STREET, SUITE 68 CITY: KISHINEU STATE: 1S ZIP: MD 2001 BUSINESS PHONE: 01137323523341 MAIL ADDRESS: STREET 1: 204/2 ALBA YULIE STREET, SUITE 68 CITY: KISHINEU STATE: 1S ZIP: MD 2001 CORRESP 1 filename1.htm May 18, 2011

Farmacia Corporation

204/2 Alba Yulie Street, Suite 68

Kishineu, MD 2001 Moldova



May 18, 2011


Via EDGAR & Facsimile


Jeffrey Riedler

Division of Corporate Finance

United States Securities and

Exchange Comicion

100 F Street, N.E.

Washington, DC  20549


Dear Sir:


Re: Farmacia Corporation (the “Company”)

Registration Statement on Form S-1

Filed: May 09, 2011

File No. 333-163815


I am the President of the Company and write this letter on behalf of the Company. At this time I respectfully apply for an acceleration of the effective date of the Registration Statement for the Company for Thursday, May 19, 2011 at 2:00 p.m. EDT.


The Company acknowledges that the disclosure in the filing is the responsibility of the Company. The Company represents to the Commission that should the Commission or the staff acting pursuant to delegated authority, declare the filling effective, it does not foreclose the Commission from taking any action with respect to the filing.


The Company further acknowledges that 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 disclosures in the filing.


The Company represents that it will not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of  the United States.


Please let me know if you require any further information.


Yours truly,


Farmacia Corporation


Per:      /s/ Irina Cudina

Irina Cudina, President & C.E.O.