Apolo Gold & Energy Inc.
9th floor, Kam Chung Commercial Bldg.,
19-21 Hennessy Road, Wanchai, Hong Kong
chakwm@yahoo.com.hk
November 7, 2014
Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel, and Mining
United States Securities and Exchange Commission
RE: | Apolo Gold & Energy Inc. |
Form 10-K for the Fiscal Year Ended June 30, 2014 |
Dear Tia L. Jenkins
In responding to your comment letter dated October 28, 2014 Apolo Gold & Energy Inc. hereby acknowledges the following:
● | The company is responsible for the adequacy and accuracy of the disclosure in the filing; | |
● | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and | |
● | The company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please also note that the requested changes have been made and the Amended Form 10-K/A has been filed with the Securities and Exchange Commission.
Sincerely
/s/ Edward Low | |
Edward Low | |
Chief Financial Officer | |
Apolo Gold & Energy, Inc. |