RMR Industrials, Inc.
9595 Wilshire Blvd., Suite 310
Beverly Hills, California 90212
October 28, 2015
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | RMR Industrials, Inc. |
Registration Statement on Form S-1 (File No. 333-205416)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:00 A.M. Eastern Time on October 30, 2015, or as soon thereafter as is practicable.
The Company hereby 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. |
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Mark C. Lee at (916) 442-1111 and then send written confirmation to the addressees listed on the cover of the Registration Statement.
Sincerely,
RMR INDUSTRIALS, INC.
/s/ Gregory M. Dangler
_____________________________
Gregory M. Dangler
President, Chief Financial Officer and Secretary