Arcom
Yanggu’ao Town, Lei Feng Village, Unit 4, No. 20
Hunan Province, Longhui County 422200 China
(424) 532-15-40
arc@arcomcorp.com
May 1, 2017
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Sherry Haywood, Attorney
Re: Arcom
Registration on Form S-1
File No. 333-215459
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Dear Ms. Sherry Haywood:
Pursuant Rule 461 promulgated under the Securities Act of 1933, as amended, Arcom (the “Registrant”) hereby requests acceleration of the effective date of its registration statement on Form S-1 (File No.: 333-215459), as amended (the “Registration Statement”), such that it may become effective on Wednesday, May 3, 2017 at 11:00 a.m. eastern time or as soon as practicable thereafter.
The Registrant confirms that it is aware of its obligations under the Act.
The Registrant hereby acknowledges that:
(i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(iii) the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank you for your time and consideration in this matter.
Sincerely,
Arcom
/s/ Hui Liu Ping
Hui Liu Ping
President