<SEC-DOCUMENT>0001078782-14-001886.txt : 20141128
<SEC-HEADER>0001078782-14-001886.hdr.sgml : 20141127
<ACCEPTANCE-DATETIME>20141027162607
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001078782-14-001886
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20141027

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FULLCIRCLE REGISTRY INC
		CENTRAL INDEX KEY:			0001127993
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MOTION PICTURE THEATERS [7830]
		IRS NUMBER:				870653761
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		161 ALPINE DR
		CITY:			SHELBYVILLE
		STATE:			KY
		ZIP:			40065
		BUSINESS PHONE:		502-410-4500

	MAIL ADDRESS:	
		STREET 1:		161 ALPINE DR
		CITY:			SHELBYVILLE
		STATE:			KY
		ZIP:			40065

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EXCEL PUBLISHING INC
		DATE OF NAME CHANGE:	20001108
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>SEC Correspondence</TITLE>
<META NAME="author" CONTENT="Rick">
<META NAME="date" CONTENT="10/27/2014">
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<BODY style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:720px"><P style="margin:0px" align=center>Haddan &amp; Zepfel LLP</P>
<P style="margin:0px" align=center>500 Newport Center Drive, Suite 580</P>
<P style="margin:0px" align=center>&nbsp;Newport Beach, CA 92660 </P>
<P style="margin:0px" align=center>(949) 706-6000</P>
<P style="margin:0px" align=center>rjz@haddanzepfel.com</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>October 27, 2014</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>Division of Corporation Finance</P>
<P style="margin:0px" align=justify>U.S. Securities &amp; Exchange Commission</P>
<P style="margin:0px" align=justify>100 F Street, NE</P>
<P style="margin:0px" align=justify>Washington, D.C. 20549</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>Attn: Heather Clark, Staff Accountant</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:84px; float:left"><B>Re:</B></P>
<P style="margin:0px; text-indent:-2px" align=justify><B>FullCircle Registry, Inc.</B></P>
<P style="margin:0px; padding-left:84px; clear:left" align=justify><B>Item 4.01 Form 8-K</B></P>
<P style="margin:0px; padding-left:84px" align=justify><B>Filed October 14, 2014</B></P>
<P style="margin:0px; padding-left:84px" align=justify><B>File No. 333-51918</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>Dear Sirs,</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify>Accompanying this letter is Amendment No. 1 to the Report on Form 8-K of FullCircle Registry, Inc. (the &#147;Company&#148;). Amendment No. 1 is responsive to your comment letter of October 27, 2014.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify>On behalf of the Company, we hereby acknowledge that (i) the Company is responsible for the adequacy and accuracy of the disclosure in the filing, (ii) staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing, and (iii) 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.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-left:384px" align=justify>Very truly yours,</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-left:384px" align=justify><I><U>/s/ Robert J. Zepfel</U></I></P>
<P style="margin:0px; padding-left:384px" align=justify>Robert J. Zepfel</P>
<P style="margin:0px" align=justify><BR>
<BR></P>
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