Giovanni Caruso of Loeb & Loeb LLP   345 Park Avenue New York, NY 10154-1895	Direct  212.407.4866 Main    212.407.4000 Fax       212.937.3943 gcaruso@loeb.com

VIA EDGAR

August 23, 2013

Dear Mr. Riedler:

On behalf of our client, Selway Capital Acquisition Corporation, a Delaware corporation (the “Company”), we acknowledge receipt of the letter from the Staff dated August 9, 2013 regarding the Company’s Current Report on Form 8-K (File No. 000-54527) (the “Form 8-K”) and addressed to Gary Sekulski (the “Staff’s Letter”).

The Company is diligently working on providing the Staff with responses to the comments in the Staff’s letter; however, the Company will need additional time to respond to such comments. Therefore, we hereby request that the Company have until September 6, 2013 to file a response to the Staff’s Letter.

Should you have any questions concerning any of the foregoing please contact me by telephone at (212) 407-4866.

Sincerely,

/s/ Giovanni Caruso                         

Giovanni Caruso
Loeb & Loeb LLP