Correspondence 0001477932-23-001447 from UNIVERSAL SYSTEMS INC (CIK 0001286768)
UNIVERSAL SYSTEMS INC (CIK 0001286768)
Date: March 13, 2023 · CIK: 0001286768 · Accession: 0001477932-23-001447
AI Filing Summary & Sentiment
File numbers found in text: 024-11969
Letter
Securities and Exchange Commission Division of Corporate Finance Office of Trade and Services Washington, DC 20549
Dear Sir or Madam:
We are submitting this letter on behalf of Universal Systems, Inc. (“UVSS” or “the Company”) in response to comments from the staff (“Staff”) of the Securities and Exchange Commission (the “Commission”) received by phone on March 9, 2023, relating to the Company’s Registration Statement filed on August 18, 2022 and amended on September 12,2022, November 30, 2022, January 30, 2023 and February 23, 2023 with the file number 024-11969. The only change requested was the addition of the following on Exhibit 12.1 on page 223.: “for a total issuance of 240,000,000 shares at $.001875.”
Sincerely
____________________
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CORRESP 1 filename1.htm univ_corresp.htm J.STEPHEN MILLS Attorney at Law PO Box 281077 Nashville, TN 37228 315 Deadrick Street Nashville, TN 37203 615-476-1151 Steve@SteveMillslaw.com March 13, 2023 Securities and Exchange Commission Division of Corporate Finance Office of Trade and Services Washington, DC 20549 Dear Sir or Madam: We are submitting this letter on behalf of Universal Systems, Inc. (“UVSS” or “the Company”) in response to comments from the staff (“Staff”) of the Securities and Exchange Commission (the “Commission”) received by phone on March 9, 2023, relating to the Company’s Registration Statement filed on August 18, 2022 and amended on September 12,2022, November 30, 2022, January 30, 2023 and February 23, 2023 with the file number 024-11969. The only change requested was the addition of the following on Exhibit 12.1 on page 223.: “for a total issuance of 240,000,000 shares at $.001875.” Sincerely ____________________ Stephen Mills, Esq.