Re: |
Title
Starts Online, Inc.
|
File
No. 333-149036
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· |
should
the U. S. Securities and Exchange Commission (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
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· |
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.
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/s/Mark
DeFoor
|
Mark
DeFoor
|