July 26, 2016
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Pamela Long, Assistant Director
Re: | Arma Services,Inc.RegistrationStatementonForm S-1Filed July 6, 2016File No. 333-202398
|
Dear Ms. Long:
This letter sets forth the response of Arma Services, Inc. (the "Company") to the verbal comment over the telephone call from our examiner Frank Piggot, the reviewing staff (“Staff”) of the Securities and Exchange Commission (“Commission”) in connection with the above referenced filing.
Selling Shareholder section
1. Discussion required as to how Ruslan Mishin intends to sell his shares, either in privately negotiated transactions or in the open market.
In response to the Staff’s comment, the Company has revised the section to state that the selling shareholder intends to sell his shares in the open market. He will sell them at the fixed price of $0.01 until there is a quoted price, then thereafter at the prevailing market price.
The Company hereby acknowledges that:
• should the Commissionor thestaff,actingpursuant todelegatedauthority,declarethefilingeffective, itdoes notforeclose the Commissionfromtakinganyaction withrespectto the filing;
• theaction ofthe Commission orthestaff,actingpursuant todelegatedauthority, indeclaringthefilingeffective,does notrelievethecompanyfrom its full responsibilityforthe adequacyandaccuracyof thedisclosurein the filing; and
• the companymaynot assertstaffcomments and the declaration of effectiveness as adefense in anyproceedinginitiatedbythe Commission oranypersonunder thefederalsecuritieslaws oftheUnitedStates.
| Sincerely,
/s/ Sergey Gandin
Sergey Gandin President and Principal Executive Officer Arma Services, Inc |