April 18, 2011

Jeffrey P. Riedler
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, NE

Washington D.C., 20549-7410

RE:      NEUTRA CORP. ("THE COMPANY")
         Request for Effectiveness
         FILE NO. 333-172417

Dear Mr. Riedler:

We hereby request effectiveness of NEUTRA CORP.'S registration statement on SEC
Form S-1. By requesting accelerated effectiveness, we are aware of our
responsibilities under the Securities Act of 1933 and the Securities Exchange
Act of 1934 as they relate to the proposed public offering of the securities
specified in the Registration Statement and the following:

   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.

We are requesting an effective date and time of APRIL 20, 2011 AT 1:00 P.M.
This date and time has been selected to allow for adequate review of our request
by the S.E.C.

Should you have any questions please do not hesitate to call my attorney, Diane
J. Harrison, of Harrison Law, P.A., at (941) 723-7564.

Sincerely,

NEUTRA CORP.

/s/ SARA KECK
Sara Keck
President & Chief Executive Officer

cc: Laura Crotty, SEC