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Prestige Capital Corp – ‘CORRESP’ from 2/22/08

On:  Friday, 2/22/08, at 4:38pm ET   ·   Private-to-Public:  Filing  –  Release Delayed to:  4/11/08   ·   Accession #:  1078782-8-259

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 2/22/08  Prestige Capital Corp             CORRESP4/11/08    1:5K                                     Action Edgar Fil… Svc/FA

Delayed-Release Comment-Response or Other Letter to the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: CORRESP     Comment-Response or Other Letter to the SEC         HTML      7K 


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  SEC Correspondence  
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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



 C: 

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘CORRESP’ Filing    Date    Other Filings
Release Delayed to:4/11/08UPLOAD
Filed on:2/22/088-K/A
2/19/08
2/14/088-K
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Filing Submission 0001078782-08-000259   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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