<SEC-DOCUMENT>0001262463-14-000544.txt : 20140717
<SEC-HEADER>0001262463-14-000544.hdr.sgml : 20140717
<ACCEPTANCE-DATETIME>20140613123459
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001262463-14-000544
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140613

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALPINE 5 Inc.
		CENTRAL INDEX KEY:			0001606699
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				465482689
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		353 E. SIX FORKS ROAD, SUITE 270
		CITY:			RALEIGH
		STATE:			NC
		ZIP:			27609
		BUSINESS PHONE:		(888) 406 2713

	MAIL ADDRESS:	
		STREET 1:		353 E. SIX FORKS ROAD, SUITE 270
		CITY:			RALEIGH
		STATE:			NC
		ZIP:			27609

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALPINE 5 Inc.
		DATE OF NAME CHANGE:	20140429
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<P STYLE="margin: 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">June 13, 2014</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Larry Spirgel</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Assistant Director</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">United States</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">100 F. Street, N.W.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Mail Stop 4561</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549-3561</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 60pt"><B>RE:&#9;Alpine 5 Inc.</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 60pt"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration Statement on Form 10-12G</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 60pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Filed May 8, 2014</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 60pt"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;File No. 000-55206</B>&#9;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Mr. Sprigel:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This correspondence is
in response to your letter dated June 3, 2014 in reference to our filing of the Form 10 filed May 8, 2014 on the behalf of Alpine
5 Inc., File No. 000-55206.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Please accept the following responses and note
that Registrant filed amended Form 10-12G on June 13, 2014.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9; border: Black 1pt solid"><B><I>Comment
1</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9"><U>Item 2. Financial Information</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9"><U>Management&rsquo;s Discussion and
Analysis of Financial Condition and Result of Operations, page 14</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">1. Please tell us and disclose the terms
of, and file on EDGAR the agreement between Mr. Richard Chiang and ALPINE 5 Inc. to fund any costs &ldquo;for the next twelve months
and beyond.&rdquo; We note that costs will be incurred for the filing of Exchange Act reports, and the investigation, analyzing,
and consummating an acquisition. Also, please clarify whether this commitment is strictly for the next twelve months or an extended
period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Answer: <FONT STYLE="color: red">Registrant notes the Commission&rsquo;s
comment and</FONT> <FONT STYLE="color: red">has amended its registration statement on page 14 to make the following disclosure.
The agreement between Mr. Richard Chiang and ALPINE 5 Inc. to fund and costs are for an unlimited period of time and are related
to ALPINE 5&rsquo;s costs of maintaining the filing of Exchange Act reports, the investigation, analyzing, and consummation of
an acquisition. Mr. Chiang has agreed to do so without recompense and for an unlimited period of time. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9; border: Black 1pt solid"><B><I>Comment
2</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9"><U>Item 2. Financial Information</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9"><U>Management&rsquo;s Discussion and
Analysis of Financial Condition and Result of Operations, page 14</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">Please tell us and disclose in detail
the relationship between Mr. Richard Chiang and his employer Tech Associates Inc. (Tech Associates) including his ownership, if
any, title, and role within their organization. Further, please file on EDGAR any written agreements between Mr. Chiang and Tech
Associates, including those to pay the company&rsquo;s expenses in the form of a loan should funds contributed by Mr. Chiang be
insufficient.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Answer: <FONT STYLE="color: red">We have amended our Registration
to include the following on page 14;</FONT> <FONT STYLE="color: red">Mr. Richard Chiang is employed by Tech Associates as the president
and holds 100% ownership. His role within the organization is a consultant analyst with a primary function of reviewing growth
companies and their respective business models. The Registrant has filed with this amendment on EDGAR the written agreement between
Mr. Chiang and Tech Associates to pay the company&rsquo;s expenses in the form of a loan should funds contributed by Mr. Chiang
be insufficient.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9; border: Black 1pt solid"><B><I>Comment
3</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9"><U>Prior Blank Check Company Experience,
page 17</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">3. We note that a registration statement
on Form 10 to register a class of securities under Section 12(g) becomes automatically effective 60 days after the date of filing.
Please revise your disclosure in this section under the heading &ldquo;Operating Status&rdquo; to identify the date that is 60
days after relevant filing date of the respective registration statement as the date of effectiveness.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Answer: <FONT STYLE="color: red">We have amended our Registration
statement on page 17 under &ldquo;Operating Status&rdquo; to reflect that the date is 60 days after relevant filing date of the
respective registration statement as the date of effectiveness.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9; border: Black 1pt solid"><B><I>Comment
4</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9"><U>Statements of Operations, page F-4</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">4. Please tell us why the company will
not have any expenses until consummation of a transaction. We note that Mr. Chiang has paid all expenses incurred by the Company,
and has committed to funding all expenses to be incurred by the Company through the date of completion of a business transaction.
However, such expenses, including those for the audit of ALPINE 5&rsquo;s financial statements, resident agent fees, and other
basic state and local taxes, would be expenses of the Company. Please advise why these types of expenses have not been recognized
in ALPINE 5&rsquo;s financial statements with a credit to additional-paid in capital (equity) for the period from April 22, 2014
(inception) through April 30, 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Answer: <FONT STYLE="color: red">The
Company recorded in its financial statements, as expense, $1,000 for all goods and services received during the period April 22,
2014 through April 30, 2014 with a corresponding credit to share capital (equity). The $1,000 amount was paid directly by Mr. Chiang.
The expense incurred is for incorporation costs and related fees.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white; color: red; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white; color: red">In future
periods, the Company will continue to record all expenses incurred, whether paid directly by the Company or paid by Mr. Chiang
on behalf of the Company, in accordance with the accrual basis of accounting. The corresponding credit for any amounts paid by
Mr. Chiang on behalf of the Company will be credited to a liability or additional paid-in capital (equity) depending on the terms
of the advance agreed upon between Mr. Chiang and the Company.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white; color: red; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white; color: red">The sentence
&ldquo;Therefore, the Company will not have any expenses until the consummation of a transaction.&rdquo; has been removed from
the amended Form 10.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: red">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9; border: Black 1pt solid"><B><I>Comment
5</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9"><U>Index to Financial Statements</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: #D9D9D9">3. Please revise to reflect as of April
30, 2014 and for the period from April 22, 2014 (date of inception) to April 30, 2014.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: red">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Answer: <FONT STYLE="color: red">We
have amended our Registration statement to reflect the dates as April 30, 2014 on our Index to Financial Statements.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: red">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Registrant wishes to acknowledge the following:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<UL TYPE="DISC" STYLE="margin-top: 0in">

<LI STYLE="margin: 0; font-size: 11pt">The Company is responsible for the adequacy and accuracy of the disclosures in the filing.</LI>

<LI STYLE="margin: 0; font-size: 11pt">Staff comments, or changes to disclosures in response to staff comments in filings disclosed
to the Staff, do not foreclose the Commission from taking any action with respect to the filing.</LI>

<LI STYLE="margin: 0; font-size: 11pt">The Company may not assert the Staff comments as a defense in any proceeding initiated by
the Commission or by any person under the Federal Securities Laws.</LI>

</UL>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Respectfully submitted,</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>/s/ Richard Chiang</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Richard Chiang</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">President</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



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