<SEC-DOCUMENT>0000950123-09-047310.txt : 20120913
<SEC-HEADER>0000950123-09-047310.hdr.sgml : 20120913
<ACCEPTANCE-DATETIME>20090930144741
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ACCESSION NUMBER:		0000950123-09-047310
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090930

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ID ARIZONA CORP.
		CENTRAL INDEX KEY:			0001460329
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ADVERTISING [7310]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			AZ
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ROOM 902 AND 903, 500 WEIHAI ROAD
		STREET 2:		JING AN DISTRICT
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200041
		BUSINESS PHONE:		86-21-5401-0959

	MAIL ADDRESS:	
		STREET 1:		ROOM 902 AND 903, 500 WEIHAI ROAD
		STREET 2:		JING AN DISTRICT
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200041

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ID ARIZONA CORP.
		DATE OF NAME CHANGE:	20090330
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<TYPE>CORRESP
<SEQUENCE>1
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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ID Arizona Corp.<BR>
1105 N. Market Street, Suite&nbsp;1300<BR>
Wilmington, Delaware 19801
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">September&nbsp;30, 2009
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>VIA EDGAR AND FAX</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;Larry
Spirgel, Assistant Director<BR>
Mr.&nbsp;Scott Hodgdon, Attorney-Advisor<BR>
United States Securities and Exchange Commission<BR>
100 F Street, N.E., Mail Stop 3561<BR>
Washington, D.C. 20549

</DIV>

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<TABLE width="95%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>ID Arizona Corp.<BR>
Registration Statement on Form&nbsp;S-4 (File No.&nbsp;333-158336)</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear
Mr.&nbsp;Spirgel and Mr.&nbsp;Hodgdon:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Rule&nbsp;461 under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), ID
Arizona Corp. (the &#147;Company&#148;), requests that the effectiveness of the Registration Statement
referenced above be accelerated so that the Registration Statement
may become effective at 3:30
p.m. (Eastern time) on September&nbsp;30, 2009, or as soon as
practicable thereafter.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company acknowledges that:
</DIV>

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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the action of the Commission or the staff, acting pursuant to delegated authority,
in declaring the filing effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosures in the filing; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company may not assert 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.</TD>
</TR>

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</DIV>

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    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Sincerely,<BR>
<BR>
<BR>
ID Arizona Corp.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Robert N. Fried
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Robert N. Fried&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">President and Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
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