Crane Global Energy Co – ‘10-12G/A’ on 7/22/14 – ‘CORRESP’

On:  Tuesday, 7/22/14, at 12:17pm ET   ·   Private-to-Public:  Document ¶  –  Release Delayed to:  9/3/14   ·   Accession #:  1021432-14-219   ·   File #:  0-55230

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Amendment to Registration of Securities (General Form)   —   Form 10
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-12G/A    Amendment to Registration of Securities (General      47    248K 
                Form)                                                            
 2: COVER     ¶ Comment-Response or Cover Letter to the SEC            2±     2K 
 3: CORRESP   ¶ Comment-Response or Other Letter to the SEC            1      2K 

Delayed-Release ‘CORRESP’   —   Comment-Response or Other Letter to the SEC

 WINTER VALLEY ACQUISITION CORPORATION
215 Apolena Avenue    
Newport Beach, California 92662 

--------------------- 

July 22, 2014     

Securities and Exchange Commission                                              
Division of Corporation Finance                                                 
Washington, DC 20549                                                            

                                 Re: Winter Valley Acquisition Corporation
                               Amendment No. 1 to registration
                    statement on Form 10
                   Filed July 22, 2014
                  File No. 000-55230

To the Securities and Exchange Commission:                                      

Winter Valley Acquisition Corporation (the "Company") has filed its   
Form 10 and amendment thereto and in regard to such filing acknowledges         
that:                                                                           

The Company is responsible for the adequacy and accuracy of the       
disclosure in the filing;                                             

The comments of the Staff of the Securities and Exchange Commission   
    or changes to the disclosure in response to such comments do not foreclose
the Commission from taking any action with respect to the filing; and 

The Company may not assert Staff comments as a defense in any         
proceeding initiated by the Commission or any person under the      
federal securities laws of the United States.                       

Sincerely,      

                     Winter Valley Acquisition Corporation

        By: /s/ James M. Cassidy
 President

Dates Referenced Herein

This ‘10-12G/A’ Filing		Date		Other Filings
Filed on:		7/22/14		None on these Dates
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