SEC Comment Letter for Netcapital Inc. (NCPL, NCPLW) (CIK 0001414767) (NCPL) — Jan 8, 2015
Netcapital Inc. (NCPL, NCPLW) (CIK 0001414767)
Date: Jan. 8, 2015 · CIK: 0001414767 · Accession: 0000000000-15-000997
AI Filing Summary & Sentiment
Letter
January 7 , 2015 Manuel Teixeira Chief Executive Officer ValueSetters, Inc. 159 Meadow Street Naugatuck, CT 06770
Re: ValueSetters, Inc. Form 10 Filed September 3, 2013 File No. 000 -55036
Dear Mr. Teixeira :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the dis closure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Justin Dobbie
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January 7 , 2015 Manuel Teixeira Chief Executive Officer ValueSetters, Inc. 159 Meadow Street Naugatuck, CT 06770 Re: ValueSetters, Inc. Form 10 Filed September 3, 2013 File No. 000 -55036 Dear Mr. Teixeira : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the dis closure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Justin Dobbie Justin Dobbie Legal Branch Chief