PRESTIGE CAPITAL CORPORATION
1348 E 3300 S
Salt Lake City, UT 84106
February 22, 2008
Ms. Jenifer Gallagher,
Division of Corporate Finance
United States Securities and Exchange Commission
100 F. St. N.E.
Washington, DC 20549
Re:
Prestige Capital Corporation
Item 4.01 Form 8-K
Filed February 14, 2008
Dear Ms. Gallagher:
This letter is in response to your comments dated February 19, 2008 regarding the above reference report on Form 8-K. We are filing an amended Form 8-K to include language stating we had no disagreements with our former accountant during the subsequent interim period preceding their dismissal. We are also including a current letter form our prior accountant as required.
If you have any questions or require additional information, please notify our legal counsel, Cletha A. Walstrand, Esq., at 435-688-7317 or fax number 435-688-7318.
Very truly yours,
/s/ Randy Zundel
Randy Zundel
President