-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Bkn0CdYZEnzAFZXhI3UFYgs8qcYi2XqHvvQEG8ULtBtEfS3RXR4XPed/QXz7znMn
 n2jK/DSujuY2SvcTNi+YlQ==

<SEC-DOCUMENT>0001482059-10-000003.txt : 20100511
<SEC-HEADER>0001482059-10-000003.hdr.sgml : 20100511
<ACCEPTANCE-DATETIME>20100511170218
ACCESSION NUMBER:		0001482059-10-000003
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
ITEM INFORMATION:		Securities Act Section 4(6)
FILED AS OF DATE:		20100511
DATE AS OF CHANGE:		20100511
EFFECTIVENESS DATE:		20100511

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			S.two Corp.
		CENTRAL INDEX KEY:			0001482059
		IRS NUMBER:				200017872
		STATE OF INCORPORATION:			NV

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-138267
		FILM NUMBER:		10821738

	BUSINESS ADDRESS:	
		STREET 1:		9475 DOUBLE R BLVD.
		STREET 2:		SUITE B-6
		CITY:			RENO
		STATE:			NV
		ZIP:			89521
		BUSINESS PHONE:		7758539999

	MAIL ADDRESS:	
		STREET 1:		9475 DOUBLE R BLVD.
		STREET 2:		SUITE B-6
		CITY:			RENO
		STATE:			NV
		ZIP:			89521
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001482059</cik>
        <entityName>S.two Corp.</entityName>
        <issuerAddress>
            <street1>9475 DOUBLE R BLVD.</street1>
            <street2>SUITE B-6</street2>
            <city>RENO</city>
            <stateOrCountry>NV</stateOrCountry>
            <stateOrCountryDescription>NEVADA</stateOrCountryDescription>
            <zipCode>89521</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>7758539999</issuerPhoneNumber>
        <jurisdictionOfInc>NEVADA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Christopher</firstName>
                <lastName>Romine</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>9475 Double R Boulevard</street1>
                <street2>Suite B-6</street2>
                <city>Reno</city>
                <stateOrCountry>NV</stateOrCountry>
                <stateOrCountryDescription>NEVADA</stateOrCountryDescription>
                <zipCode>89521</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Richard</firstName>
                <lastName>Dadamo</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>28791 Via Buena Vista</street1>
                <city>San Juan Capistrano</city>
                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>92675</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stephen</firstName>
                <lastName>Roach</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>995 Golden West Rd</street1>
                <city>Reno</city>
                <stateOrCountry>NV</stateOrCountry>
                <stateOrCountryDescription>NEVADA</stateOrCountryDescription>
                <zipCode>89506</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Daniel</firstName>
                <lastName>Brower</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>P.O. Box 7096</street1>
                <city>Incline Village</city>
                <stateOrCountry>NV</stateOrCountry>
                <stateOrCountryDescription>NEVADA</stateOrCountryDescription>
                <zipCode>89542</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jeffery</firstName>
                <lastName>Burkland</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2 Bayside Village #119</street1>
                <city>San Francisco</city>
                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>94107</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <lastName>Rannalli</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>13485 Fieldcreek Lane</street1>
                <city>Reno</city>
                <stateOrCountry>NV</stateOrCountry>
                <stateOrCountryDescription>NEVADA</stateOrCountryDescription>
                <zipCode>89511</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Manufacturing</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$1,000,001 - $5,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>46</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001482059-10-000002</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-01-29</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
            <isSecurityToBeAcquiredType>true</isSecurityToBeAcquiredType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>5000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>900000</totalOfferingAmount>
            <totalAmountSold>440000</totalAmountSold>
            <totalRemaining>460000</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>17</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>S.two Corp.</issuerName>
                <signatureName>Christopher Romine</signatureName>
                <nameOfSigner>Christopher Romine</nameOfSigner>
                <signatureTitle>CEO and President</signatureTitle>
                <signatureDate>2010-05-11</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----