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