SGOC [SGOCO] CORRESP: (Original Filing)
[January 7, 2013 BY EDGAR AND U.S. MAIL Larry Spirgel, Esq. Division of Corporation Finance 100 F Street, N.E. Re: SGOCO Group, Ltd. Form 20-F For the Fiscal Year Ended December 31, 2011 File No. 001-35016 Dear Mr. Spirgel: Company Staff Commission Form 20-F This letter is submitted by SGOCO Group, Ltd. (the “ The text of each comment contained]