Attached files

file filename
S-1 - SIPUP CORPORATION - FORM S1 - Sipup Corpsi_s1.htm
EX-3.1 - ARTICLES OF INCORPORATION - Sipup Corpsi_ex3z1.htm
EX-3.2 - BYLAWS OF SIPUP CORPORATION - Sipup Corpsi_ex3z2.htm
EX-10.1 - SUBSCRIPTION AGREEMENT - Sipup Corpsi_ex10z1.htm
EX-23.2 - AUDITOR'S CONSENT - Sipup Corpsi_ex23z2.htm

Exhibit 5.1


Law Offices of Thomas E. Puzzo, PLLC

3823 44th Ave. NE

Seattle, Washington 98105

Telephone: (206) 522-2256 / Facsimile: (206) 260-0111


December 6, 2012


VIA ELECTRONIC TRANSMISSION


Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549


Re: Sipup Corporation, a Nevada corporation;

       Registration Statement on Form S-1


Ladies and Gentlemen:


We have acted as counsel to Sipup Corporation, a Nevada corporation (the “Company”), in connection with the registration statement on Form S-1, as amended (the “Registration Statement.”), filed by the Company with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended (the “Securities Act”), for the registration, offer and sale of up to 1,000,000 shares (the “Shares”) of common stock, par value $0.001 per share, of the Company.  


We have examined the originals, photocopies, certified copies or other evidence of such records of the Company, certificates of officers of the Company and public officials, and other documents we have deemed relevant and necessary as a basis for the opinion hereinafter expressed.  In such examination, we have assumed the genuineness of all signatures, the authenticity of all documents submitted to us as certified copies or photocopies and the authenticity of the originals of such latter documents.


Based on our examination mentioned above, we are of the opinion that the Shares being sold pursuant to the Registration Statement are duly authorized and will be, when issued in the manner described in the Registration Statement, legally and validly issued, fully paid and non-assessable.


We hereby consent to the filing of this opinion as Exhibit 5.1 to the Registration Statement and to the reference to our firm in the related Prospectus. In giving the foregoing consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Act, or the rules and regulations of the Securities and Exchange Commission.


Very truly yours,


/s/ Law Offices of Thomas E. Puzzo, PLLC