acceletter_golfalliance.htm
The
Golf Alliance Corporation
12926
Morehead
Chapel
Hill, North Carolina, 27517
April 28,
2008
U.S.
Securities & Exchange Commission
Office of
Small Business
450 Fifth
Street NW
Washington,
D.C. 20549
|
Re:
|
The
Golf Alliance Corporation
|
|
|
File
No. 333-147056
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Dear
Sir/Madam:
Request
is hereby made for the acceleration of the effective date of our Registration
Statement on Form S-1, File No. 333-147056 to 12:00 P.M. on April 30, 2008 or as
soon as practicable thereafter.
The
Company acknowledges that:
§ 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;
§ 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
§ 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,
THE
GOLF ALLIANCE CORPORATION
By: /s/ John
Fahlberg
John
Fahlberg
Chief
Executive Officer