Correspondence 0001493152-23-009571 from MASS MEGAWATTS WIND POWER INC (MMMW, MMMWD) (CIK 0001117228) (MMMW)
MASS MEGAWATTS WIND POWER INC (MMMW, MMMWD) (CIK 0001117228)
Date: March 29, 2023 · CIK: 0001117228 · Accession: 0001493152-23-009571
AI Filing Summary & Sentiment
File numbers found in text: 024-11949
Letter
Mass Megawatts Wind Power, Inc.
Boston Turnpike, Ste J9B#290
Shrewsbury, MA 01545
To:
United States Securities and Exchange Commission
Washington, D.C. 20549
From:
Jonathan Ricker
Chief Executive Officer
Boston Turnpike, Ste J9B#290
Shrewsbury, MA 01545
Email: jonricker@aol.com or jonricker@massmegawatts.com
Re:
Mass Megawatts Wind Power, Inc.
Response to Post Qualification Amendment No. 2 on Form 1-A
Filed March 27,2023
File No. 024-11949
To whom it may concern,
Mass Megawatts has filed an amended Form 1-A and responses are shown in this letter to the comments of your letter sent on March 28, 2023.
1) In our response to your comment number one regarding the updating the Management’s Discussion and Analysis of Financial Condition and Results of Operations section of the offering circular to provide a discussion of the results of operations for the interim period ended January 31, 2023, we have added information from the interim period ended January 31, 2023.
2) In our response to your comment number two regarding a new consent of the auditor in Exhibit 2.6 to correctly state the date of the audit report relating to the financial statements of Mass Megawatts Wind Power, Inc. for the year ended April 30, 2021, we notified the auditor of the mistake and the auditor realized that the correct date of the audit report is April 5, 2022 and it is related to the filing of the Form 10-12G on the following morning of April 6, 2022. The Exhibit 2.6 related to the “Consent of the Auditor” was replaced with a corrected “Consent of the Auditor.”
Sincerely,
/S/ Jonathan Ricker
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Mass
Megawatts Wind Power, Inc.
100
Boston Turnpike, Ste J9B#290
Shrewsbury,
MA 01545
To:
United
States Securities and Exchange Commission
Washington,
D.C. 20549
From:
Jonathan
Ricker
Chief
Executive Officer
100
Boston Turnpike, Ste J9B#290
Shrewsbury,
MA 01545
Email:
jonricker@aol.com or jonricker@massmegawatts.com
Re:
Mass
Megawatts Wind Power, Inc.
Response
to Post Qualification Amendment No. 2 on Form 1-A
Filed
March 27,2023
File
No. 024-11949
To
whom it may concern,
Mass
Megawatts has filed an amended Form 1-A and responses are shown in this letter to the comments of your letter sent on March 28, 2023.
1)
In our response to your comment number one regarding the updating the Management’s Discussion and Analysis of Financial Condition
and Results of Operations section of the offering circular to provide a discussion of the results of operations for the interim period
ended January 31, 2023, we have added information from the interim period ended January 31, 2023.
2)
In our response to your comment number two regarding a new consent of the auditor in Exhibit 2.6 to correctly state the date of the audit
report relating to the financial statements of Mass Megawatts Wind Power, Inc. for the year ended April 30, 2021, we notified the auditor
of the mistake and the auditor realized that the correct date of the audit report is April 5, 2022 and it is related to the filing of
the Form 10-12G on the following morning of April 6, 2022. The Exhibit 2.6 related to the “Consent of the Auditor” was replaced
with a corrected “Consent of the Auditor.”
Sincerely,
/S/ Jonathan Ricker
Jonathan
Ricker
Chief
Executive Officer
Mass
Megawatts Wind Power, Inc.