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SEC Company Response from RYVYL Inc. (RTB) (CIK 0001419275) (RTB) — Apr 22, 2013

RYVYL Inc. (RTB) (CIK 0001419275)
Date: April 22, 2013 · CIK: 0001419275 · Accession: 0001185185-13-000905

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File numbers found in text: 001-34294

Referenced dates: April 18, 2013

Date
April 22, 2013
Author
/s/ Frank Yuan
Form
CORRESP
Company
RYVYL Inc. (RTB) (CIK 0001419275)

Letter

Via Edgar United States Securities and Exchange Commission Division of Corporation Finance ASAP Expo, Inc. Form 8-K Filed on April 18, 2013 File No. 001-34294

Dear Mr. Stephen Krikorian,

On behalf of ASAP Expo, Inc. (the “Company”), I am writing in response to the comments contained in your letter dated April 18, 2013 (the “Letter”) regarding the Company’s Form 8-K Changes in Registrant’s Certifying Accountant (the “Form 8-K”) filed on April 18.

We have made every effort to address your observations and recommendations included in the Letter where appropriate and file an amended Form 8-K with updated Exhibit 16.1 providing a letter from Company’s previous auditor Hood & Associates CPA.

Pursuant to your letter, we are writing this statement from the company acknowledging that the company is responsible for the adequacy of the disclosure in the filing; staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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.

Please do not hesitate to contact the undersigned at (213) 625-1200 if we can be of further assistance. We thank you in advance for your customary courtesies.

Sincerely,
/s/ Frank Yuan

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CORRESP
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filename1.htm

    asapexpo-corresp042213.htm

April 22, 2013

Via Edgar

Stephen G. Krikorian

Accounting Branch Chief

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street NE

Washington, DC 20549

Re:

ASAP Expo, Inc.

Form 8-K

Filed on April 18, 2013

File No. 001-34294

Dear Mr. Stephen Krikorian,

On behalf of ASAP Expo, Inc. (the “Company”), I am writing in response to the comments contained in your letter dated April 18, 2013 (the “Letter”) regarding the Company’s Form 8-K Changes in Registrant’s Certifying Accountant (the “Form 8-K”) filed on April 18.

We have made every effort to address your observations and recommendations included in the Letter where appropriate and file an amended Form 8-K with updated Exhibit 16.1 providing a letter from Company’s previous auditor Hood & Associates CPA.

Pursuant to your letter, we are writing this statement from the company acknowledging that the company is responsible for the adequacy of the disclosure in the filing; staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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.

Please do not hesitate to contact the undersigned at (213) 625-1200 if we can be of further assistance. We thank you in advance for your customary courtesies.

Sincerely,

/s/ Frank Yuan

Frank Yuan

CEO

ASAP Expo Inc.