corresp

 

Blue Sky Media Corporation

800 Grand Avenue

Suite 12 A

Carlsbad, CA 92008

January 2, 2015

 

Via EDGAR

 

Susan Block

Attorney-Advisor

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

 

Re:

Blue Sky Media Corporation

Acceleration Request for Registration Statement on Form S-1

File No. 333-198828

 

Dear Susan Block:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Blue Sky Media Corporation (the “Company”) hereby requests that the effective date and time of the above-referenced registration statement (the “Registration Statement”) be accelerated to January 7, at 10:00 a.m., Eastern Time or such later time or date as is practical.

 

We hereby acknowledge that:

á   Should the Commission of 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;

 

á   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 disclosure in the filing; and

 

á   The company 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.

 

Thank you for your consideration.

 

  Sincerely,  
       
  By: /s/  Wayne Berian, President Blue Sky Media Corporation