SecProbe.io

UNITED STATES
SECURITIES AND E.XCHANGECOMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
June 2,2011
Scott R. Chichester
President, Treasurer and Director
Bayview Acquisition.Corp. .
676a 9th Avenue Ste. 239
New York, New York 10036
Re: BAYVIEW ACQUISITION CORP.
Amendment # i to Form 10
Filed May 25, 2011
File No. 0-54355
Dear Mr. Chichçster:
We have reviewed your filing and have the foJJòwing comments. In some of our
comments, wemay ask you to provide us with information so we may better understand your
disclosure.
Please respond to ths letter within ten business days by amending your filing, by
providing the requested infoimation, or by advising us when you wi)) provide the requested
resnse. If you do not believe our comments apply to your facts and circumstaIices or do not
believe an amendment is appropriate, please tell us why in your resPonse.
After reviewing any amendment to your filing and the information you provide in
response to these comments, we may have additional comments.
General
1. Please amend the filing to incIude the fon: and file number on the coverng page.
2. Please provide l!pdated financial statements and related disclosur~s as required by Rule 8-
08 of Reguation S-X. .
We urge all persons who are responsible for the accuracy and ådequacy of the dïsclosure
in the filing to be cerain that the filing includes the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require. Since the compàny and its management are
in possession of all facts relating to a company' s disclosure, they are responsibie for the accuracy
and adequacy of the disclosures they have made.
In respnding to our comments, please provide a wrtten statement from the companyacknowledging that: .

Scott R. Chichester
. BAYVIEW ACQUisitioN CORP~
May 25, 201 i
Page 2
. the company is responsible for the adequacy and accuracy of the disclosure in the filing;
. staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from takng any action with resect to the filing; and
. the company may not assert staff comments as a defense in any proceeding initiated by .
the Commission or any person under the federal securities laws of the United States.
You may contact Mindy Hooker at (202) 551 -3732 or Patrcia Arelin at (202) 551 -3734
if you have questions regarding comments on the financial statements and related matters. Please
contact EITolSanderon at (202) 551- 3746 or me at (202) 551-3765 with any questions.
Sincerely.
Plielã A. l:ln~11 \
Assistant Dt;rU