RICHARD GOODNER

Attorney at Law

6608 Emerald Drive

Colleyville, Texas  76034

(214) 587-0653 (phone)

(817) 488-2453 (fax)

May 17, 2011

United States Securities and Exchange Commission

Judiciary Plaza

100 F Street, N.W.

Washington, D.C. 20549

Re:	SMSA Dallas Acquisition Corp.
	Amendment No. 1 to Registration Statement on Form 10
	SEC File number:  000-54345

Dear Sir/Madam:

On behalf of SMSA Dallas Acquisition Corp., (the “Registrant”), we herewith file with the Securities and Exchange Commission the Registrant’s Amendment No. 1 to Registration Statement on Form 10.  We are also filing the Registrant's response letter dated May 17, 2011 to the Staff's May 6, 2011 comment letter.  Please contact me if you have any questions or comments.

Yours very truly,

/s/  Richard B. Goodner

Richard B. Goodner

CC: SMSA Dallas Acquisition Corp.