Resource Acquisition Group, Inc.
80 Wall Street, 5th Floor
New York, NY 10005
September 3, 2010
Via EDGAR
Terence O’Brien
Securities and Exchange Commission
1 Station Place, N.E., Stop 4631
Washington, D.C. 20549
Re: Resource Acquisition Group, Inc.
Form 10-K for the fiscal year ended December 31, 2009
Filed April 15, 2010
File No. 53244
Dear Mr. O’Brien:
In response to your letter dated August 31, 2010, we have requested and received a revised report from Bagell, Josephs, Levine & Company (“Bagell”), to comply with Rule 2-02 of Regulation S-X. We are today filing an amendment to our Form 10-K to include the revised report
The company acknowledges that:
· | the company is responsible for the adequacy and accuracy of the disclosure in the filing; |
· | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
· | the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely,
/s/ John C. Leo
John C. Leo
Chief Executive Officer