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SEC Comment Letter for Red Cat Holdings, Inc. (RCAT) (CIK 0000748268) (RCAT) — Jul 2, 2019

Red Cat Holdings, Inc. (RCAT) (CIK 0000748268)
Date: July 2, 2019 · CIK: 0000748268 · Accession: 0000000000-19-010653

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Confidence
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File numbers found in text: 000-31587

Date
July 2, 2019
Author
Jeffrey Thompson
Form
UPLOAD
Company
Red Cat Holdings, Inc. (RCAT) (CIK 0000748268)

Letter

July 2, 2019 Jeffrey Thompson Chief Executive Officer TimeFireVR, Inc. 1607 Ponce de Leon Ave, Suite 407 San Juan, PR 00909 Re:TimeFireVR, Inc. Preliminary Information Statement on Schedule 14C Filed May 24, 2019 File No. 000-31587 Dear Mr. Thompson: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Information Technologies and Services cc: Michael Harris, Esq.

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July 2, 2019
Jeffrey Thompson
Chief Executive Officer
TimeFireVR, Inc.
1607 Ponce de Leon Ave, Suite 407
San Juan, PR 00909
Re:TimeFireVR, Inc.
Preliminary Information Statement on Schedule 14C
Filed May 24, 2019
File No. 000-31587
Dear Mr. Thompson:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Information Technologies
and Services
cc:       Michael Harris, Esq.