SEC Comment Letter for Awaysis Capital, Inc. (AWCA) (CIK 0001021917) (AWCA) — Oct 7, 2021
Awaysis Capital, Inc. (AWCA) (CIK 0001021917)
Date: Oct. 7, 2021 · CIK: 0001021917 · Accession: 0000000000-21-012198
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File numbers found in text: 000-21477
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United States securities and exchange commission logo
October 7, 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/A
Filed October 1, 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 and any amendment you may file in response to these
comments, we may have additional comments.
Form 10-12G/A filed October 1, 2021
We have had a "Caveat Emptor" designation . . ., page 12
1.We note your response to our prior comment. Consistent with the comment and the
information on OTCMarkets.com, please revise to clarify that OTC Markets Group has
discontinued the public display of quotes for your securities due to the caveat emptor
designation. Please include similar disclosure in Item 9 on page 25, where you state that
quotations for the common stock are listed by OTC Markets.
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.
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
FirstName LastNameCalvin D. Smiley
Comapany NameJV Group, Inc.
October 7, 2021 Page 2
FirstName LastName
Calvin D. Smiley
JV Group, Inc.
October 7, 2021
Page 2
contact Melanie Singh at 202-551-4074 or Pam Long at 202-551-3765 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction