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

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 ‘COVER’   —   Comment-Response or Cover Letter to the SEC
Document Table of Contents

Cassidy & Associates
Attorneys at Law  
215 Apolena Avenue  
Newport Beach, California 92662 
----------      
Email:  CassidyLaw@aol.com    

Telephone: 202/387-5400                          Fax:949/673-4525               
Cell:  202/415-3563                                                             
July 22, 2014         

Bryan Pitko                                                                     
United States Securities and Exchange Commission                                
100 F Street, N.E.                                                              
Washington, D.C. 20549                                                          

Re:  Winter Valley Acquisition Corporation                            
Amendment to Registration Statement on Form 10              
File No. 000-55230                                          

Dear Mr. Pitko:                                                                 

Attached for filing with the Securities and Exchange Commission is    
Amendment No. 1 to the Winter Valley Acquisition Corporation registration       
statement on Form 10.                                                           

The  following responses address the comments of the reviewing staff  
of the Commission as set forth in a comment letter dated July 15, 2104          
(the "Comment Letter").  The comments in the Comment Letter are                 
sequentially numbered and the answers set forth herein refer to each of         
the comments by number and by citing  the  location of each response            
thereto in the Registration Statement.                                          

The  following responses address the comments of the reviewing        
staff of the Commission as set forth in its comment letter.                     

General                                                                         

1.   The Staff's comment is noted.                                              

2.   The Staff's comment is noted and the comments have been applied            
to all eight registration statements filed simultaneously herewith.   

Cover Page                                                                      

3.   The IRS Employer Identification number has been added.                     

Risk Factors                                                                    

4.   The requested disclosure has been added as a Risk Factor and appears       
on page 8 of the Registration Statement.                              

Item 5.  Directors and Executive Officers                                       

5.   The requested disclosure has been added and appears on page 15 of          
the Registration Statement.                                           

Recent Blank Check Companies                                                    

6.   The noted disclosure has been corrected and the section updated            
and appears beginning on page 26 of Registration Statement.           

The Company has filed simultaneously a statement of                   
acknowledgment regarding the adequacy and accuracy of the filing.               

Sincerely,          

Lee W. Cassidy      

Dates Referenced Herein

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