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SEC Company Response from Exousia Pro, Inc. (MAJI) (CIK 0001492448) (MAJI) — Oct 29, 2010

Exousia Pro, Inc. (MAJI) (CIK 0001492448)
Date: Oct. 29, 2010 · CIK: 0001492448 · Accession: 0001078782-10-002410

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File numbers found in text: 333-167284

Date
October 29, 2010
Author
By
Form
CORRESP
Company
Exousia Pro, Inc. (MAJI) (CIK 0001492448)

Letter

Acceleration Request Norman Cay Development Inc.

4472 Winding Lane, Stevensville, MI 49127 tel: 269-429-7002

October 29, 2010

VIA EDGAR

Ajay Koduri, Staff Attorney

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington DC 20549

Re:

Norman Cay Development, Inc.

Registration Statement on Form S-1

File No. 333-167284

Acceleration Request

Requested Date: November 2, 2010 5:00 pm Eastern Standard Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Norman Cay Development, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-167284) be declared effective at the “Requested Date” set forth above or as soon thereafter as practicable.

In connection with the acceleration request, the Company hereby acknowledges that:

·

should the Securities and Exchange Commission (the “Commission”) or the staff of the Division of Corporation Finance of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement on Form S-1 effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement on Form S-1;

·

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 Registration Statement on Form S-1; 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.

Sincerely,
Norman Cay Development, Inc.

Show Raw Text
CORRESP
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Acceleration Request    Norman Cay Development Inc.

 4472 Winding Lane, Stevensville, MI 49127 tel: 269-429-7002

 October 29, 2010

 VIA EDGAR

 Ajay Koduri, Staff Attorney

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street N.E.

 Washington DC 20549

 Re:

 Norman Cay Development, Inc.

 Registration Statement on Form S-1

 File No. 333-167284

 Acceleration Request

 Requested Date: November 2, 2010 5:00 pm Eastern Standard Time

 Ladies and Gentlemen:

 Pursuant to Rule 461 under the Securities Act of 1933, as amended, Norman Cay Development, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-167284) be declared effective at the “Requested Date” set forth above or as soon thereafter as practicable.

 In connection with the acceleration request, the Company hereby acknowledges that:

 ·

 should the Securities and Exchange Commission (the “Commission”) or the staff of the Division of Corporation Finance of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement on Form S-1 effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement on Form S-1;

 ·

 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 Registration Statement on Form S-1; 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.

          Sincerely,

   Norman Cay Development, Inc.

   By:

   /s/ Shelly Guidarelli

   Shelly Guidarelli

   President and Chief Executive Officer