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CORRESP
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      November 8. 2005 Corresp for Electro Motors

      November
        8, 2005

      Mr.
        Jay
        Ingram

      Division
        of Corporate Finance

      U.S.
        Securities & Exchange Commission

      100
        F
        Street, N.E.

      Mail
        Stop
        4561

      Washington,
        D.C. 20549

      Re:    Electric
        Moto Corporation

      Registration
        Statement on Form SB-2

      File
        No. 333-124012

      Amendment
        No. 3 filed: November 8, 2005

      Dear
        Mr.
        Ingram:

      We
        represent Electric Moto Corp. (“Electric Moto” or the “Company”). As you may be
        aware, pursuant to your letter dated August 5, 2005 regarding the Company’s
        registration statement on Form SB-2, the Company has filed two amendments
        on
        November 7, 2005 (Amendment No. 2) and November 8, 2005 (Amendment No. 3)
        respectively.

      Please
        note that Amendment No. 2 and the correspondence letter submitted in conjunction
        therewith sets forth the Company’s responses to the comments set forth in your
        letter dated August 5, 2005. Amendment No. 3 was submitted to correct minor
        accounting changes that were not made prior to the submission of Amendment
        No.
        2. Such changes include the following:

      Summary
        of Financial Information

                1.

                On
                  page 2, in the “Balance Sheet Data” table, Shareholders Equity as of June
                  30, 2005 was amended from $20,269 to
                  $431.

      Results
        of Operations

                2.

                On
                  page 11, in the subsection entitled “Total Expenses” for the Year Ended
                  December 31, 2004 Compared To Year Ended December 31, 2003, the
                  second
                  sentence of was amended as follows: “We also incurred expenses of $105,642
                  related to increases in salary expenses and professional
                  fees.”

                3.

                On
                  page 11, in the subsection entitled “Total Expenses” for the Six Months
                  Ended June 30, 2005 Compared To Six Months Ended June 30, 2004,
                  the third
                  sentence was amended as follows: “Also, we incurred an increase in
                  non-cash stock compensation expenses of $10,290 during the six-month
                  period ending June 30, 2005 compared to the period ending June
                  30,
                  2004.”

      Liquidity
        and Capital Resources

                4.

                On
                  page 12, this section was amended to reflect that at December 31,
                  2004,
                  the Company had net working capital of $36,494. In addition, this
                  section
                  was amended to reflect that at June 30, 2005, the Company had net
                  working
                  capital of $431.

      Notes
        to the Financial Statements

                5.

                On
                  page 14, in the table setting forth the components of Selling,
                  General and
                  Administrative Expenses, the following changes were made for the
                  period
                  ending December 31, 2003: (i) the amount of SG&A expenses allocated to
                  “Other” was amended to $20,022; and, (ii) the total amount of SG&A
                  expenses was amended to $44,022.

      Please
        call me with any questions regarding this matter.

      Very
        truly yours,

      ANSLOW
        & JACLIN, LLP

              By:
                /s/ Gregg E. Jaclin
                GREGG
                E. JACLIN