SEC Comment Letter for RYVYL Inc. (RTB) (CIK 0001419275) (RTB) — Oct 26, 2011
RYVYL Inc. (RTB) (CIK 0001419275)
Date: Oct. 26, 2011 · CIK: 0001419275 · Accession: 0000000000-11-062568
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File numbers found in text: 001-34294
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October 26, 2011 Via E-mail Mr. Frank S. Yuan Chief Executive Officer ASAP Expo, Inc. 345 S. Figueroa St., Suite M09 Los Angeles, CA 90071 Re: ASAP Expo, Inc. Form 10-K/A for the Fiscal Year Ended December 31, 2010 Filed August 11, 2011 Form 10-Q/A for the Fiscal Quarter Ended March 31, 2011 Filed August 11, 2011 File No. 001-34294 Dear Mr. Yuan: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Stephen G. Krikorian Stephen G. Krikorian Accounting Branch Chief