PIERRE CORP. 750 N. San Vincente, Suite 800 West West Hollywood, CA 90069 (818) 855-8199 February 3, 2020 Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Re: Pierre Corp.ration Form S-1 SEC File No. 333-236023 Pierre Corp. (the "Company") requests that the effective date of the above captioned Registration Statement be accelerated to Thursday, February 6, 2020, 2:00 P.M. Eastern time, or as soon as practicable thereafter. The Company understands that: o should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; o the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and o the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very Truly Yours, PIERRE CORP. /s/ J. Jacob Isaacs _______________________________ J. Jacob Isaacs, Principal Executive Officer