Emo Capital Corp.
115 He Xiang Road, Bai He Village, Qing Pu,
Shanghai, China, 200000
Tel 949 419 6588
Emocapitalcorp@gmail.com
March 4, 2015
Via Edgar Submission
Mr. Patrick Gilmore
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
Washington D.C. 20549
Re:Emo Capital Corp.
Form 10-K for the Fiscal Year Ended July 31, 2014
Filed October 16, 2014
File No. 000-54291
Dear Mr. Gilmore:
We are in receipt of your comment letter dated February 20, 2015, regarding Emo Capital Corp.’s October 16, 2014 Form 10-K filings. As discussed with Ms. Eiko Yaoita Pyles, we are requesting an additional 10 business days to respond. As a result, we will submit our response letter by March 18, 2015.
Very truly yours,
/s/ Juanming Fang
Juanming Fang
Chief Executive Officer