SEC-generated letter

August 9, 2005

UPLOAD: SEC-generated letter

Published on August 9, 2005

Mail Stop 3561 August 9, 2005

Richard A. Rappaport, President
SRKP 4, Inc., et al
210 South Federal Highway, Suite 205
Dearfield Beach, FL 33441

Re: SRKP 4, Inc.
File No. 0-51473
SRKP 5, Inc.
File No. 0-51474
SRKP 6, Inc.
File No. 0-51475
SRKP 7, Inc.
File No. 0-51476
SRKP 8, Inc.
File No. 0-51477
Form 10-SB Registration Statement
Filed August 3, 2005

Dear Mr. Rappaport:

This is to advise you that we have reviewed only those
portions of the above registration statements that relate to the
disclosure type indicated in this letter and we have the following

Part II

1. We direct your attention to the letter of January 21, 2000 to
Ken Worm, Assistant Director of the OTC Compliance Unit at NASD.
This letter indicates our view that the securities issued by a
check company cannot be resold under Rule 144 but must be
under the Securities Act of 1933. Amend the registration
statements, as necessary, to make the appropriate additions to
conform to this comment.

No further review of your filing will be made at this time. You
requested to file an amendment on Form 10SB12G/A to include the
necessary information, within fifteen business days, or inform the
staff prior to that time when the amendment will be made.


We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
certain that they have provided all information investors require
an informed decision. Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
responsible for the accuracy and adequacy of the disclosures they
have made.

In connection with responding to our comments, please
provide, in writing, a statement from the company acknowledging

* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
respect to the filing; and,

* the companies 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.

In addition, please be advised that the Division of
Enforcement has access to all information you provide to the staff
the Division of Corporation Finance in our review of your filings
in response to our comments on your filings.


Please be advised that your registration statements will
automatically become effective 60 days after filing. Upon
effectiveness, you will become subject to the reporting
of the Securities Exchange Act of 1934, even if we have not
your comments. In the event that it appears that you will not be
able to respond by the 60th day, you may wish to consider
your registration statements and refiling when you have prepared a
response to our comments. In addition, should the filing become
effective in its present form the Division would be required to
consider what recommendation, if any, it should make to the

Please contact Goldie B. Walker at (202) 551-3234 or me at
551-3790 in regard to any questions pertaining to this letter.


Michael E. Karney
Branch Chief - Legal
Office of Emerging Growth Companies
Division of Corporation Finance





Richard A. Rappaport, President
SRKP 4, Inc., et al
August 9, 2005
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