February 19, 2013
VIA EDGAR CORRESPONDENCE
Division of Corporate Finance
Securities and Exchange Commission
Washington, DC 20549
ATTN:
Lisa Kohl, Staff Attorney
Mara L. Ransom, Assistant Director
Re:
Registration Statement on Form S-1
Filed December 20, 2012
File No. 333-185571
Dear Ms. Ransom and Kohl:
In accordance with Regulation C, Rule 461, we hereby request acceleration of the effective date of our registration statement on Form S-1, such that it be deemed effective on Tuesday, February 19, 2013, at 2:00pm (Eastern Time), or as soon as practicable thereafter.
On behalf of the Company, I hereby acknowledge that:
a)
Should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
b)
The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
c)
The Company may not assert Staff comments and 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.
The Company further understands that the Division of Enforcement has access to all information provided to the Staff of the Division of Corporation Finance in the Staff’s review of the Company’s filings or in response to the Staff’s comments on the Company’s filings.
Ms. Kohl and Ransom
February 15, 2013
Page 2
Please direct any questions or comments regarding the Registration Statement to Taurus Financial
Partners, LLC at (512) 772-1542.
Very truly yours,
On behalf of:
SW CHINA IMPORTS, INC.
/s/ Seon Won
Seon Won
President and Chief Executive Officer
SW China Imports, Inc.