SEC Comment Letter for HyOrc Corp (HYOR) (CIK 0001070789) (HYOR) — Sep 30, 2025
HyOrc Corp (HYOR) (CIK 0001070789)
Date: Sept. 30, 2025 · CIK: 0001070789 · Accession: 0000000000-25-010724
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-51048
Letter
September 30, 2025 Reginald Fubara Chief Executive Officer HyOrc Corporation 050 Post Oak Boulevard, Suite 510-Q60 Houston, TX 77056 Re:HyOrc Corporation Registration Statement on Form 10 Filed September 22, 2025 File No. 000-51048 Dear Reginald Fubara: Our initial review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Exchange Act of 1934, the rules and regulations thereunder and the requirements of the form. More specifically, •The financial statements are incomplete as no interim financial statements have been included. Refer to Item 13 of Form 10 and Item 8-08 of Regulation S-X. This registration statement will become effective automatically 60 calendar days after the filing date . If the registration statement were to become effective in its present form, we would be required to consider what recommendation, if any, we should make to the Commission. We suggest that you consider filing a substantive amendment correcting the deficiencies or a request for withdrawal of the registration statement before it becomes effective. We will provide more detailed comments relating to your registration statement following our review of a substantive amendment that addresses these deficiencies. Please contact Alyssa Wall at 202-551-8106 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Reginald L. Sewell
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September 30, 2025
Reginald Fubara
Chief Executive Officer
HyOrc Corporation
050 Post Oak Boulevard, Suite 510-Q60
Houston, TX 77056
Re:HyOrc Corporation
Registration Statement on Form 10
Filed September 22, 2025
File No. 000-51048
Dear Reginald Fubara:
Our initial review of your registration statement indicates that it fails in numerous
material respects to comply with the requirements of the Securities Exchange Act of 1934,
the rules and regulations thereunder and the requirements of the form. More specifically,
•The financial statements are incomplete as no interim financial statements have been
included. Refer to Item 13 of Form 10 and Item 8-08 of Regulation S-X.
This registration statement will become effective automatically 60 calendar days after
the filing date . If the registration statement were to become effective in its present form, we
would be required to consider what recommendation, if any, we should make to the
Commission. We suggest that you consider filing a substantive amendment correcting the
deficiencies or a request for withdrawal of the registration statement before it becomes
effective. We will provide more detailed comments relating to your registration statement
following our review of a substantive amendment that addresses these deficiencies.
Please contact Alyssa Wall at 202-551-8106 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Reginald L. Sewell