Superior Venture Corporation
Suite 220-2 Old Brompton Road
South Kensington, London, SW7 3DQ
November 26, 2012
Via EDGAR
United States Securities and Exchange Commission
100 F Street, N.E. Mailstop 3561
Washington D.C., 20549-7010
Attention: Craig H. Arakawa
| Re: | Superior Venture Corp.
Form 8-K Filed November 9, 2012 File No. 001-35316 |
Dear Mr. Arakawa:
I write on behalf of Superior Venture Corporation, (the “Company”) in response to Staff’s letter of November 20, 2012, by Craig H. Arakawa, Staff Accountant, of the United States Securities and Exchange Commission (the “Commission”) regarding the above-referenced Current Report on Form 8-K, filed November 9, 2012, (the Comment Letter”).
Paragraph numbering used for each response corresponds to the numbering used in the Comment letter.
Form 8-K filed November 9, 2012
| 1. | your form 8-k announcing your share exchange agreement ilustrato pictures ltd does not include information on a change in accountants. please revise to provide the disclosures under item 4.01 related to your change in certifying accountant to comply with item 304 of regulation s-k. |
In response to this comment, the Company does not intend to switch independent auditors, but will continue with its current independent auditor, Peter Messineo, CPA.
In addition, enclosed herewith please find an acknowledgement letter from the Company.
Sincerely,
/s/ Brian Hammond
Brian Hammond
Enclosure (Acknowledgment by the Company)
Superior Venture Corporation
Suite 220-2 Old Brompton Road
South Kensington, London, SW7 3DQ
Via EDGAR
November 26, 2012
THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Craig H. Arakawa, Staff Accountant
| Re: | Superior Venture Corp.
Form 8-K Filed November 9, 2012 File No. 001-35316 |
Dear Mr. Arakawa:
In connection with the Company’s response to the United States Securities and Exchange Commission’s (the “Commission”) comments in a letter dated November 20, 2012 by Craig H. Arakawa, Staff Accountant, of the United States Securities and Exchange Commission (the “Commission”), this correspondence shall serve as acknowledgment by the Company of the following:
| · | The company is responsible for the adequacy and accuracy of the disclosure in the filing |
| · | Staff comments or changes to disclosure in response to staff 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. |
Superior Venture Corporation.
/s/ Brian Hammond
| By: | Brian Hammond |
| Chief Executive Officer |
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