SEC Comment Letter for HyOrc Corp (HYOR) (CIK 0001070789) (HYOR) — Mar 26, 2026
HyOrc Corp (HYOR) (CIK 0001070789)
Date: March 26, 2026 · CIK: 0001070789 · Accession: 0000000000-26-003101
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File numbers found in text: 000-51048
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 26, 2026 Reginald Fubara Chief Executive Officer HyOrc Corporation 3050 Post Oak Boulevard, Suite 510-Q60 Houston, TX 77056 Re: HyOrc Corporation Registration Statement on Form 10-12G Filed September 22, 2025 File No. 000-51048 Dear Reginald Fubara: 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 Trade & Services cc: Reginald L. Sewell </TEXT> </DOCUMENT>