SEC Comment Letter for Awaysis Capital, Inc. (AWCA) (CIK 0001021917) (AWCA) — Sep 1, 2021
Awaysis Capital, Inc. (AWCA) (CIK 0001021917)
Date: Sept. 1, 2021 · CIK: 0001021917 · Accession: 0000000000-21-010673
AI Filing Summary & Sentiment
File numbers found in text: 000-21477
Letter
United States securities and exchange commission logo September 1, 2021 Calvin D. Smiley Chief Executive Officer JV Group, Inc. 9605 W. 49th Ave., #200 Wheat Ridge, CO 80033 Re:JV Group, Inc. Registration Statement on Form 10-12G Filed August 5, 2021 File No. 000-21477 Dear Mr. Smiley: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Registration Statement on Form 10-12G filed August 5, 2021 Item 9. Market Price of and Dividends on the Registrant's Common Equity and Related Matters, page 25 1.We note disclosure here and elsewhere in your registration statement indicating that your shares trade on the OTC PINK, and providing historical trading prices. However, the OTC Markets website states that OTC Markets Group has discontinued the display of quotes in your common stock because it has been labeled Caveat Emptor. Please revise your disclosure to discuss the Cavaet Emptor designation, including the reason for the designation and when trading was discontinued, and tell us how you have been able to provide historical trading prices if your trading has been discontinued. 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.
FirstName LastNameCalvin D. Smiley Comapany NameJV Group, Inc. September 1, 2021 Page 2 FirstName LastName Calvin D. Smiley JV Group, Inc. September 1, 2021 Page 2 You may contact Eric McPhee at 202-551-3693 or Robert Telewicz at 202-551-3438 if you have questions regarding comments on the financial statements and related matters. Please contact Melanie Singh at 202-551-4074 or Pamela Long at 202-551-3765 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
September 1, 2021
Calvin D. Smiley
Chief Executive Officer
JV Group, Inc.
9605 W. 49th Ave., #200
Wheat Ridge, CO 80033
Re:JV Group, Inc.
Registration Statement on Form 10-12G
Filed August 5, 2021
File No. 000-21477
Dear Mr. Smiley:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Registration Statement on Form 10-12G filed August 5, 2021
Item 9. Market Price of and Dividends on the Registrant's Common Equity and Related Matters,
page 25
1.We note disclosure here and elsewhere in your registration statement indicating that your
shares trade on the OTC PINK, and providing historical trading prices. However, the
OTC Markets website states that OTC Markets Group has discontinued the display of
quotes in your common stock because it has been labeled Caveat Emptor. Please revise
your disclosure to discuss the Cavaet Emptor designation, including the reason for the
designation and when trading was discontinued, and tell us how you have been able to
provide historical trading prices if your trading has been discontinued.
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.
FirstName LastNameCalvin D. Smiley
Comapany NameJV Group, Inc.
September 1, 2021 Page 2
FirstName LastName
Calvin D. Smiley
JV Group, Inc.
September 1, 2021
Page 2
You may contact Eric McPhee at 202-551-3693 or Robert Telewicz at 202-551-3438 if
you have questions regarding comments on the financial statements and related matters. Please
contact Melanie Singh at 202-551-4074 or Pamela Long at 202-551-3765 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction