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SEC Comment Letter for Investview, Inc. (INVU, INVUP) (CIK 0000862651) (INVU) — Jul 20, 2020

Investview, Inc. (INVU, INVUP) (CIK 0000862651)
Date: July 20, 2020 · CIK: 0000862651 · Accession: 0000000000-20-006589

AI Filing Summary & Sentiment

File numbers found in text: 333-236563

Date
July 20, 2020
Author
Not clearly detected
Form
UPLOAD
Company
Investview, Inc. (INVU, INVUP) (CIK 0000862651)

Letter

United States securities and exchange commission logo July 20, 2020 Joseph Cammarata Chief Executive Officer Investview, Inc. 234 Industrial Way West, Ste. A202 Eatontown, New Jersey 07724 Re:Investview, Inc. Post-Effective Amendment No. 3 to Registration Statement on Form S-1 Filed July 16, 2020 File No. 333-236563 Dear Mr. Cammarata: We have reviewed your post-effective amendment and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Post-effective Amendment No. 3 to Registration Statement on Form S-1 filed July 16, 2020 General 1.We note that the consent of your independent auditor, Haynie & Company, references its report dated June 28, 2019, relating to its audits of your March 31, 2019 and 2018 consolidated financial statements. Please have Haynie & Company amend its consent to reference the report dated June 29, 2020, which relates to its audits of your March 31, 2020 and 2019 consolidated financial statements.

FirstName LastNameJoseph Cammarata Comapany NameInvestview, Inc. July 20, 2020 Page 2 FirstName LastName Joseph Cammarata Investview, Inc. July 20, 2020 Page 2 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. Please contact Katherine Bagley at (202) 551-2545 or Erin Jaskot at 202-551-3442 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Lawrence R. Lonergan, Esq.

Show Raw Text
United States securities and exchange commission logo
July 20, 2020
Joseph Cammarata
Chief Executive Officer
Investview, Inc.
234 Industrial Way West, Ste. A202
Eatontown, New Jersey 07724
Re:Investview, Inc.
Post-Effective Amendment No. 3 to
Registration Statement on Form S-1
Filed July 16, 2020
File No. 333-236563
Dear Mr. Cammarata:
            We have reviewed your post-effective amendment and have the following comment.  In
our comment, we may ask you to provide us with information so we may better understand your
disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments.
Post-effective Amendment No. 3 to Registration Statement on Form S-1 filed July 16, 2020
General
1.We note that the consent of your independent auditor, Haynie & Company, references
its report dated June 28, 2019, relating to its audits of your March 31, 2019 and 2018
consolidated financial statements.  Please have Haynie & Company amend its consent to
reference the report dated June 29, 2020, which relates to its audits of your March
31, 2020 and 2019 consolidated financial statements.

 FirstName LastNameJoseph  Cammarata
 Comapany NameInvestview, Inc.
 July 20, 2020 Page 2
 FirstName LastName
Joseph  Cammarata
Investview, Inc.
July 20, 2020
Page 2
            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.
            Please contact Katherine Bagley at (202) 551-2545 or Erin Jaskot at 202-551-3442 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Lawrence R. Lonergan, Esq.