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SEC Company Response from Stratos Renewables Corp (SRNW) (CIK 0001321517) — Apr 8, 2022

Stratos Renewables Corp (SRNW) (CIK 0001321517)
Date: April 8, 2022 · CIK: 0001321517 · Accession: 0001493152-22-009447

AI Filing Summary & Sentiment

File numbers found in text: 000-53187

Date
March 18, 2022
Author
/s/
Form
CORRESP
Company
Stratos Renewables Corp (SRNW) (CIK 0001321517)

Letter

Via Edgar Correspondence Division of Corporation Finance Office of Life Sciences Securities and Exchange Commission Washington, DC 20549 Re: Stratos Renewables Corp Registration Statement on Form 10-12G Filed March 18, 2022 File No. 000-53187

Dear Mr. Howes:

We have received your correspondence dated April 5, 2022. We have addressed your comments by reproducing them in bold and italicized below and providing our response immediately thereafter. We have filed Form 10/A (Amendment No. 1) which, together with the responses set forth below, address the staff’s comments.

Registration Statement on Form 10-12G filed March 18, 2022 Report of Independent

Registered Public Accounting Firm, page F-1

1. Please request BF Borgers CPA PC to provide an appropriately dated report that agrees with the date included in the consent of March 18, 2022.

Response: We have received from BF Borgers CPA PC an appropriately dated report that agrees with the date included in the consent of March 28, 2022.

Notes to Financial Statements, page F-6

2. Please provide disclosures for the evaluation of subsequent events, including the date through which subsequent events were evaluated. Refer to ASC 855-10-50 for guidance.

Response: We have provided the disclosure for the evaluation of subsequent events, including the date through which subsequent events were evaluated, in Note 7 to the financial statements.

General

3. As noted in our phone conversation on 3/29/2022, it appears that disclosure appearing in your February 28, 2022 amendment was inadvertently omitted from the most recent amendment. Please restore the missing disclosure in your next amendment.

Response: We have restored the missing disclosure from our February 28, 2022 amendment.

Tyler Howes

April 8, 2022

Page 2 of 2

If you have any further comments or questions regarding our response, please contact our legal counsel, Ernest M. Stern, Esq., estern@cm.law, (301) 910-2030. If you cannot reach him, please contact the undersigned at george@george-sharp.com.

Sincerely,
/s/
George Sharp

Show Raw Text
CORRESP
1
filename1.htm

STRATOS
RENEWABLES CORP.

3535
Executive Terminal Drive

Henderson,
Nevada 89052

April
8, 2022

Via
Edgar Correspondence

Tyler
Howes

Staff
Attorney

Division
of Corporation Finance

Office
of Life Sciences

Securities
and Exchange Commission

100
F Street, N.E.

Washington,
DC 20549

    Re:
    Stratos Renewables Corp

    Registration Statement on Form 10-12G Filed March 18, 2022

    File No. 000-53187

Dear
Mr. Howes:

We
have received your correspondence dated April 5, 2022. We have addressed your comments by reproducing them in bold and italicized below
and providing our response immediately thereafter. We have filed Form 10/A (Amendment No. 1) which, together with the responses set forth
below, address the staff’s comments.

Registration
Statement on Form 10-12G filed March 18, 2022 Report of Independent

Registered Public Accounting Firm, page F-1

1. Please
                                            request BF Borgers CPA PC to provide an appropriately dated report that agrees with the date
                                            included in the consent of March 18, 2022.

Response:
We have received from BF Borgers CPA PC an appropriately dated report that agrees with the date included in the consent of March 28,
2022.

Notes
to Financial Statements, page F-6

2. Please
                                            provide disclosures for the evaluation of subsequent events, including the date through which
                                            subsequent events were evaluated. Refer to ASC 855-10-50 for guidance.

Response:
We have provided the disclosure for the evaluation of subsequent events, including the date through which subsequent events were evaluated,
in Note 7 to the financial statements.

General

3. As
                                            noted in our phone conversation on 3/29/2022, it appears that disclosure appearing in your
                                            February 28, 2022 amendment was inadvertently omitted from the most recent amendment. Please
                                            restore the missing disclosure in your next amendment.

Response:
We have restored the missing disclosure from our February 28, 2022 amendment.

Tyler
Howes

April
8, 2022

Page
2 of 2

If
you have any further comments or questions regarding our response, please contact our legal counsel, Ernest M. Stern, Esq., estern@cm.law,
(301) 910-2030. If you cannot reach him, please contact the undersigned at george@george-sharp.com.

    Sincerely,

    /s/
    George Sharp

    George
    Sharp

cc:
Ernest Stern, Esq.