EMO Capital Corporation
115 He Xiang Road Bai He Village,
Qing Pu Shanghai, China 200000
T: 949-419-6588 F: 949-272-0088
July 10, 2012
United States
Securities and Exchange Commission
Washington, D.C. 20549
Attn: Patrick Gilmore Accounting Branch Chief
RE: Emo Capital Corporation
FILE NO. 000-54291
Form 10-K for the Fiscal Year Ended July 31, 2011 Filed November 15, 2011
Form 10-K/A for Fiscal Year Ended July 31, 2010 Filed November 15, 2011
Form 10-Q/A for the Fiscal quarter Ended April 30, 2011 Filed November 15, 2011
Form 10-Q/A for the Fiscal Quarter Ended January 31, 2011 Filed November 15, 2011
Form 10-Q/A for the Fiscal Quarter Ended October 31, 2011 Filed December 15, 2011
Dear Sir,
We have received a comments letter from the SEC dated June 27, 2012, however, we require an additional 10 business days to file amendments.
Regards,
Juanming Fang