SEC Comment Letter for FEARLESS FILMS, INC. (CIK 0001122742) — Feb 7, 2020
FEARLESS FILMS, INC. (CIK 0001122742)
Date: Feb. 7, 2020 · CIK: 0001122742 · Accession: 0000000000-20-001196
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File numbers found in text: 333-236223
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February 6, 2020
Dennis dos Santos
Chief Executive Officer
Fearless Films, Inc.
467 Edgeley Blvd., Unit 2
Concord, ONT L4K 4E9 Canada
Re:Fearless Films, Inc.
Registration Statement on Form S-1
Filed February 3, 2020
File No. 333-236223
Dear Mr. dos Santos:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Katherine Bagley at (202) 551-2545 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Leonard E. Neilson