<SEC-DOCUMENT>0001393905-12-000554.txt : 20121105
<SEC-HEADER>0001393905-12-000554.hdr.sgml : 20121105
<ACCEPTANCE-DATETIME>20121002130054
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001393905-12-000554
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20121002

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABC Records Management & Data Storage Inc.
		CENTRAL INDEX KEY:			0001528234
		STANDARD INDUSTRIAL CLASSIFICATION:	PUBLIC WAREHOUSING & STORAGE [4220]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		FLAT A, 22/F, BLOCK 11, WONDERLAND VILLA
		STREET 2:		KWAI CHUNG
		CITY:			HONG KONG
		STATE:			F4
		ZIP:			00000000
		BUSINESS PHONE:		852-6677-3973

	MAIL ADDRESS:	
		STREET 1:		FLAT A, 22/F, BLOCK 11, WONDERLAND VILLA
		STREET 2:		KWAI CHUNG
		CITY:			HONG KONG
		STATE:			F4
		ZIP:			00000000
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<head><title>Cover Letter</title> </head> <body style="MARGIN-TOP:0px; FONT-FAMILY:Times New Roman; COLOR:#000000; FONT-SIZE:10pt"> <p style="MARGIN-TOP:0px; PADDING-LEFT:48px; PADDING-RIGHT:48px; FONT-FAMILY:Century Gothic,Arial; MARGIN-BOTTOM:12px">&nbsp;</p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:12px"><br></p> <p style="MARGIN:0px; COLOR:#3f3f3f; FONT-SIZE:20pt" align=center><b>ABC Records Management and Data Storage Inc.</b></p> <p style=MARGIN:0px><br></p> <table bordercolor=transparent style="MARGIN-TOP:0px; FONT-SIZE:10pt" cellpadding=0 cellspacing=0 align=center> <tr height=0 style=FONT-SIZE:0px> <td width=295> <td width=295 /> </tr><tr> <td width=295 style="MARGIN-TOP:0px; BORDER-RIGHT:#000000 1px solid" valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=295 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px>&nbsp; Flat A, 22F, Block 11</p> <p style=MARGIN:0px>&nbsp; Wonderland Villas, Kwai Chung</p> <p style=MARGIN:0px>&nbsp; Hong Kong, China</p> <p style=MARGIN:0px>&nbsp; 852-6677-3973</p></td></tr></table> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px>October&nbsp;2, 2012</p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px>U.S. Securities &nbsp;&amp; Exchange Commission</p> <p style=MARGIN:0px>Division of Corporate Finance</p> <p style=MARGIN:0px>100 F Street, N.E.</p> <p style=MARGIN:0px>Washington, D.C. &nbsp;20549</p> <p style=MARGIN:0px>&nbsp;</p> <p style=MARGIN:0px>Mail Stop 7010</p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px>Attention: Susan Block</p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px>Dear Sirs:</p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px>Re: <u>Registration Statement on Form S-1&nbsp;- Request for Acceleration--File No. 333-177746<br></u></p> <p style=MARGIN:0px>&nbsp;</p> <p style=MARGIN:0px>In accordance with Rule 461 promulgated under the Securities Act of 1933, we hereby request acceleration of the effective date of our registration statement on Form S-1 such that it be deemed effective on Friday , October 5, 2012 at 2:00pm (Eastern time), or as soon as practicable thereafter. </p> <p style=MARGIN:0px>&nbsp;</p> <p style=MARGIN:0px>We are aware of our obligations under the Act in this regard and acknowledge that:<br></p> <p style=MARGIN:0px>&nbsp;</p> <p style=MARGIN:0px>1.&nbsp;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;<br></p> <p style=MARGIN:0px>&nbsp;</p> <p style=MARGIN:0px>2.&nbsp;the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in the filing; and<br></p> <p style=MARGIN:0px>&nbsp;</p> <p style=MARGIN:0px>3.&nbsp;we 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.<br></p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px><br></p> <p style="MARGIN:0px; PADDING-LEFT:288px">Regards,</p> <p style="MARGIN:0px; PADDING-LEFT:288px">&nbsp;</p> <p style="MARGIN:0px; PADDING-LEFT:288px"><u>/s/Wai Yin Marcia Pong</u></p> <p style="MARGIN:0px; PADDING-LEFT:288px">President</p> <p style=MARGIN:0px><br><br></p></body>
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