WISHBONE PET PRODUCTS INC.
38th Street, New Sehaile,
Beirut, Lebanon
Telephone & Facsimile: 1-888-414-6832
February 11, 2013
U.S. Securities & Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, D.C. 20549
Attention: Nolan McWilliams, Division of Corporate Finance
Dear Sirs:
Re: | Request for Acceleration | |
Registration Statement on Form S-1 - File Number 333-183839 |
In accordance with Regulation C, Rule 461, we hereby request acceleration of the effective date of our registration statement on Form S-1, as amended, such that it be deemed effective on Thursday, February 14, 2013 at 3:30 pm (Eastern time), or as soon as practicable thereafter.
We are aware of our obligations under the Act in this regard and acknowledge that:
1. | should the Commission or the staff, acting pursuant to delegated authority, declare our filing effective, this does not foreclose the Commission from taking any action with respect to the filing; | |
2. | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring our filing effective, does not relieve us from our full responsibility for the adequacy or accuracy of the disclosure in our filing; and | |
3. | we may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Yours truly,
/s/ Rami Tabet | |
Wishbone Pet Products Inc. | |
Rami Tabet, President |