SEC Comment Letter for Netcapital Inc. (NCPL, NCPLW) (CIK 0001414767) (NCPL) — Feb 14, 2018
Netcapital Inc. (NCPL, NCPLW) (CIK 0001414767)
Date: Feb. 14, 2018 · CIK: 0001414767 · Accession: 0000000000-18-005076
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Mail Stop 3561
February 14 , 2018
Ms. Coreen S. Kraysler
Chief Financial Officer
ValueSetters, Inc.
745 Atlantic Avenue
Boston, MA 02111
Re: ValueSetters , Inc.
Form 10 -K for the Year Ended April 30, 2017
Filed September 8, 2017
Form 10 -Q for the period E nded October 31, 2017
Filed December 14, 2017
File No. 0-55036
Dear Ms. Kraysler :
We have completed our review of your filings. 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,
/s/ Melissa Raminpour
Melissa Raminpour
Branch Chief
Office of Transportation and Leisure