SEC Comment Letter 0000000000-23-004090 to Emo Capital Corp. (NUVI) (CIK 0001410708) (NUVI)
Emo Capital Corp. (NUVI) (CIK 0001410708)
Date: April 24, 2023 · CIK: 0001410708 · Accession: 0000000000-23-004090
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File numbers found in text: 000-54291
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United States securities and exchange commission logo
April 24, 2023
J. Adam Guo
Chief Executive Officer
Emo Capital, Corp.
10409 Pacific Palisades Ave
Las Vegas, NV
Re:Emo Capital, Corp.
Amendment No. 5 to Form 10-12G
Filed April 17, 2023
File No. 000-54291
Dear J. Adam Guo:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Vic Devlaeminck