SecProbe.io

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3561
August 11,2009
ViaInternational Mail
Larysa Dekhtyaruk
Chief Executive Officer
Loran Connection Corp.
190 Dzerjinskogo St., Ovidiopol,
Odesska obl., 67801,
Ukraine
Re: Loran Connection Corp.
Amendment No. 2toRegistration Statemen t on Form S -1
Filed August 6 , 2009
File No. 333 -159517
Dear M s. Dekhtyaruk :
We have reviewed your responses to the comments in our letter dated July 30 ,
2009 and have the following additional comments.
Summary, page 3
1.We note your response to prior comment 3 and the corresponding disclosure in
the third paragraph that you estimate needing approximately $29,000 to o perate
for the next 12 months. In your Plan of Operation section on page 22, the
breakdown of your business plan over the cours e of the next 12 months, however,
anticipates the need for approximately $39,500. Please revise, where applicable,
to reconcile this apparent inconsistency.
Any Additional Funding We Arrange through the Sale of Our Common Stock, page 10
2.Please revise the first sentence of this risk factor to clarify that you rrequirement
ofadditional capital isnecessary to implement your business plan rather than to
enable your business plan to “succeed.”

Larysa Dekhtyaruk
Loran Connection Co rp.
August 11, 2009
Page 2
Plan of Operation, page 22
3.We note your response to prio r comment 12. Please revise to clarify that you r
anticipate dexpenditures of $2 to 6 thousand dollars for salaries areperyear rather
than per month.
Security Ownership of Certain Beneficial Owners and Management, page 27
4.Please revise to correct the c ombined beneficial ownership of management
disclosure in the beneficial ownership table to reflect that management consists of
alldirectors and your sole officer rather than “all officers and sole director .”
**********
As appropriate, please amend your registration statement in response to these
comment s. You may wish to provide us with marked copies of the amendment to
expedite our review. Please furnish a cover letter with your ame ndment that keys your
response to our comment sand provides any reques ted information. Detailed cover letters
greatly facilitate our review. Please understand that we may have additional comments
after reviewing your amendment and responses to our comments.
We urge all persons who are responsible for the accuracy and adeq uacy of the
disclosure in the filing to be certain that the filing includes all information required under
the Securities Act of 1933 and that they have provided all information investors require
for an informed investment decision. Since the company and its management are in
possession of all facts relating to a company’s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.
Notwithstanding our comments, in the event the company requests acceleration of
the e ffective date of the pending registration statement, it should furnish a letter, at the
time of such request, acknowledging 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 pursuan t 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 ef fectiveness as a
defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

Larysa Dekhtyaruk
Loran Connection Co rp.
August 11, 2009
Page 3
In addition, please be advised that the Division of Enforcement has access to all
information you provide to the staff of the Division of Corporation Finance in connection
with our review of your filing or in response to our comments on your filing.
We will consider a written request for acceleration of the effective date of the
registration statement as confirma tion of the fact that those requesting acceleration are
aware of their respective responsibilities under the Securities Act of 1933 and the
Securities Exchange Act of 1934 as they relate to the proposed public offering of the
securities specified in the ab ove registration statement. We will act on the request and,
pursuant to delegated authority, grant acceleration of the effective date.
We direct your attention to Rules 460 and 461 regarding requesting acceleration
of a registration statement. Please allow adequate time after the filing of any amendment
for further review before submitting a request for acceleration. Please provide this
request at least two business days in advance of the requested effective date.
Please contact Matthew Spitzer at ( 202) 551 -3227 or me at (202) 551 -3750with
any questions.
Sincerely,
Max A. Webb
Assistant Director
cc: Faiyaz Dean, Esq.
Via facsimile: (206) 493 -2777