Equicap, Inc.
10510 Hillsboro Road
Santa Ana, CA 92705
August 13, 2007
Via Fax and Edgar
Securities and Exchange Commission
100 F. Street, N.E.
Washington, DC 20549
Attention: Amanda McManus, Esq.
Re: | Equicap, Inc. SEC File No: 333-142204 |
Ladies and Gentlemen:
In connection with the Registration Statement on Form SB-2, File No. 333-142204, of Equicap, Inc.. (“Company”), the undersigned hereby requests acceleration of the effective date of said Registration Statement to 5:00 P.M. on August 13, 2007, or as soon thereafter as practicable.
In connection with the Registration Statement, the Company acknowledges that:
(1) if the Staff of the Commission, acting pursuant to delegated authority, declares the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing;
(2) if the Staff of the Commission, acting pursuant to delegated authority, declares the Registration Statement effective, it does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
(3) the Company will not assert 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.
EQUICAP, INC. | ||
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By: | /S/ David Ming He | |
David Ming He, | ||
Chief Financial Officer |