CORRESP 1 filename1.txt FRANK J. HARITON * ATTORNEY-AT-LAW -------------------------------------------------------------------------------- 1065 Dobbs Ferry Road * White Plains * New York 10607 * (Tel)(914)674-4373 * (Fax)(914)693-2963 * (e-mail) hariton@sprynet.com May 14, 2013 Loan Lauren P. Nguyen, Special Counsel Division of Corporation Finance Securities and Exchange Commission Washington, D.C. 20549 Re: Earn-A-Car Inc. (f/k/a Victoria Internet Services, Inc.) Amendment Number 5 to Current Report on Form 8-K File No. 333-165391 Dear Ms. Nguyen: As previously explained, I am securities counsel to Earn-A-Car Inc. (f/k/a Victoria Internet Services, Inc.) (the "Company") and am submitting this letter in response to your letter dated April 26, 2013 (the "Letter"). We confirm that we will revise our accounting treatment and disclosures in our February 2013 annual report on Form 10-K as set forth in the letters we have received from the staff. If you require anything further, do not hesitate to contact me. Very truly yours, /s/ Frank J. Hariton ---------------------------------------- Frank J. Hariton