-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 ukmTnIGpRQNNBRbGlN3tRw==

<SEC-DOCUMENT>0001484680-10-000002.txt : 20100225
<SEC-HEADER>0001484680-10-000002.hdr.sgml : 20100225
<ACCEPTANCE-DATETIME>20100225104458
ACCESSION NUMBER:		0001484680-10-000002
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20100225
DATE AS OF CHANGE:		20100225
EFFECTIVENESS DATE:		20100225

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Shuqualak Lumber Company, Inc.
		CENTRAL INDEX KEY:			0001484680
		IRS NUMBER:				640431285
		STATE OF INCORPORATION:			MS
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-139042
		FILM NUMBER:		10632025

	BUSINESS ADDRESS:	
		STREET 1:		402 OAK STREET
		CITY:			SHUQUALAK
		STATE:			MS
		ZIP:			39361
		BUSINESS PHONE:		662-793-4528

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 68
		CITY:			SHUQUALAK
		STATE:			MS
		ZIP:			39361
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001484680</cik>
        <entityName>Shuqualak Lumber Company, Inc.</entityName>
        <issuerAddress>
            <street1>402 OAK STREET</street1>
            <city>SHUQUALAK</city>
            <stateOrCountry>MS</stateOrCountry>
            <zipCode>39361</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>662-793-4528</issuerPhoneNumber>
        <jurisdictionOfInc>MISSISSIPPI</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
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        <edgarPreviousNameList>
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        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
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    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Charles</firstName>
                <middleName>H</middleName>
                <lastName>Thomas, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box 25</street1>
                <city>Shuqualak</city>
                <stateOrCountry>MS</stateOrCountry>
                <zipCode>39361</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>William</firstName>
                <middleName>A</middleName>
                <lastName>Thomas</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box 68</street1>
                <city>Shuqualak</city>
                <stateOrCountry>MS</stateOrCountry>
                <zipCode>39361</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Charles</firstName>
                <middleName>H</middleName>
                <lastName>Thomas III</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box 25</street1>
                <city>Shuqualak</city>
                <stateOrCountry>MS</stateOrCountry>
                <zipCode>39361</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>S</middleName>
                <lastName>Thomas</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box 11</street1>
                <city>Shuqualak</city>
                <stateOrCountry>MS</stateOrCountry>
                <zipCode>39361</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Lisa</firstName>
                <middleName>Thomas</middleName>
                <lastName>Hunter</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box 25</street1>
                <city>Shuqualak</city>
                <stateOrCountry>MS</stateOrCountry>
                <zipCode>39361</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>W</firstName>
                <middleName>Anderson</middleName>
                <lastName>Thomas, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>108 North Jefferson St</street1>
                <city>Macon</city>
                <stateOrCountry>MS</stateOrCountry>
                <zipCode>39341</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>E</firstName>
                <middleName>Gray</middleName>
                <lastName>Flora III</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box 1248</street1>
                <city>Columbus</city>
                <stateOrCountry>MS</stateOrCountry>
                <zipCode>39703</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Norma</firstName>
                <middleName>Bradshaw</middleName>
                <lastName>Flora</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box 392</street1>
                <city>Macon</city>
                <stateOrCountry>MS</stateOrCountry>
                <zipCode>39341</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Norma</firstName>
                <middleName>Flora</middleName>
                <lastName>Cox</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>115 North Meadows</street1>
                <city>Jackson</city>
                <stateOrCountry>MS</stateOrCountry>
                <zipCode>39211</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>S</firstName>
                <middleName>Hunter</middleName>
                <lastName>Hynes</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>38 Waterbury Dr</street1>
                <city>Bossier City</city>
                <stateOrCountry>LA</stateOrCountry>
                <zipCode>71111</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Rachel</firstName>
                <middleName>E</middleName>
                <lastName>McCann</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>304 South Jackson St</street1>
                <city>Starkville</city>
                <stateOrCountry>MS</stateOrCountry>
                <zipCode>39759</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Richard</firstName>
                <middleName>C</middleName>
                <lastName>McCann</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>9015 Randall Rd</street1>
                <city>Huntsville</city>
                <stateOrCountry>AL</stateOrCountry>
                <zipCode>35802</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Richard</firstName>
                <middleName>H</middleName>
                <lastName>McCann</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2507 Hwy 145 (new)</street1>
                <city>Shuqualak</city>
                <stateOrCountry>MS</stateOrCountry>
                <zipCode>39361</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>William</firstName>
                <middleName>D</middleName>
                <lastName>McCann</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2930 Central Ave</street1>
                <city>Memphis</city>
                <stateOrCountry>TN</stateOrCountry>
                <zipCode>38111</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Manufacturing</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$25,000,001 - $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-02-22</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isOptionToAcquireType>true</isOptionToAcquireType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>1000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>13000</totalOfferingAmount>
            <totalAmountSold>13000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>13</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Shuqualak Lumber Company, Inc.</issuerName>
                <signatureName>Valerie King</signatureName>
                <nameOfSigner>Valerie King</nameOfSigner>
                <signatureTitle>Attorney-in-Fact</signatureTitle>
                <signatureDate>2010-02-25</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----