ABC RECORDS MANAGEMENT AND DATA STORAGE INC.


		Flat A, 22F, Block 11
		Wonderland Villas, Kwai Chung
		Hong Kong, China
		852-6677-3973
April 12, 2012

U.S. Securities & Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Mail Stop 7010
Attention: Susan Block

Dear Sirs:

Re: ABC Records Management and Data Storage Inc.---Form S-1 (File No. 333-177746)

We are in receipt of your comment letter dated February 17, 2012 concerning our Amendment No. 1 to Registration Statement on Form S-1 filed February 1, 2012. We respond to your comments as follows and provide an amended registration statement for your review:

Registration Fee Table

We note your response to our prior comment 6 and reissue. We note footnote number one to the fee table says the offering price is based on the last sales price on January 9, 2011, but we note your disclosure elsewhere that your common stock is not traded on any market or securities exchange. It appears that you are referring the price at which shares were last sold by you in a private offering. Please advise or revise.

ABC Records Management & Data Storage Inc. S-1/A