SecProbe.io

February 11, 2011
 Michael Moore, President, CEO, Director Superior Venture Corporation 1937 E. Mineral Avenue Centennial, Colorado 80122
Re: Superior Venture Corporation
Amendment No. 5 to Registrati on Statement on Form S-1
Filed February 4, 2011 File No. 333-168136

Dear Mr. Moore:

We have reviewed your ame nded registration statement and supplemental response and
have the following comments.  In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
 Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe  our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
 After reviewing any amendment to your re gistration statement and the information you
provide in response to these comments, we may have additional comments.

Amendment No. 5 to Registration Statement on Form S-1

 Marketing, page 23

1. Please clarify your reference to “this segment”  in the last two se ntences of the first
paragraph of page 24 in light of your revise d discussion of the three segments you intend
to target.
 Marketing Strategy, page 24

2. We partially reissue commen t two of our letter dated Ja nuary 28, 2011.  We note your
discussion of how you intend to market to your “first market segmentation” of consumers
with disposable income who are college educat ed.  Please also revised here to discuss the
specific marketing strategies you intend to use, if any, for your other two identified
market segments: adults aged 45 and up and generation-Xers/millennials.

Michael Moore Superior Venture Corporation February 11, 2011 Page 2

 Management’s Discussion and Analysis  or Plan of Operation, page 44

3. We reissue comment three of our letter dated January 28, 2011.  Please revise your
disclosure on page 44 to disclose the cash bala nce as of the most recent practicable date.

We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing incl udes the information the Securities Act of 1933 and
all applicable Securities Act rules require.  Since the company and its management are in
possession of all facts relating to a company’s disc losure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
Please refer to Rules 460 and 461 regarding re quests for acceleration.  We will consider a
written request for acceleration of  the effective date of the regi stration statement as confirmation
of the fact that those reques ting acceleration are aware of thei r respective responsibilities under
the Securities Act of 1933 and the Securities Excha nge Act of 1934 as they relate to the proposed
public offering of the securities specified in th e above registration stat ement.  Please allow
adequate time for us to review any amendment prior to the requested effective date of the
registration statement.
 Please contact Shehzad Niazi at (202) 551-3121  or Pamela Howell, Special Counsel, at
(202) 551-3357 with any questions.

Sincerely,
   /s/ Pamela Howell  for
John Reynolds Assistant Director