SEC Comment Letter for Coda Octopus Group, Inc. (CODA) (CIK 0001334325) (CODA) — Apr 30, 2018
Coda Octopus Group, Inc. (CODA) (CIK 0001334325)
Date: April 30, 2018 · CIK: 0001334325 · Accession: 0000000000-18-013240
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File numbers found in text: 333-224408
Letter
April 30, 2018 Annmarie Gayle Chief Executive Officer Coda Octopus Group, Inc. 7380 West Sand Lake Road Suite 500 Orlando, FL 32819 Re:Coda Octopus Group, Inc. Registration Statement on Form S-3 Filed April 23, 2018 File No. 333-224408 Dear Ms. Gayle: 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 J, Nolan McWilliams, Attorney-Advisor, at (202) 551-3217 with any questions. Division of Corporation Finance Office of Transportation and Leisure
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April 30, 2018
Annmarie Gayle
Chief Executive Officer
Coda Octopus Group, Inc.
7380 West Sand Lake Road
Suite 500
Orlando, FL 32819
Re:Coda Octopus Group, Inc.
Registration Statement on Form S-3
Filed April 23, 2018
File No. 333-224408
Dear Ms. Gayle:
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 J, Nolan McWilliams, Attorney-Advisor, at (202) 551-3217 with any
questions.
Division of Corporation Finance
Office of Transportation and Leisure