SEC Comment Letter 0000000000-24-013795 to Adapti, Inc. (ADTI)

Adapti, Inc.
Date: Dec. 16, 2024 · CIK: 0001420924 · Accession: 0000000000-24-013795

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File numbers found in text: 000-56689

Date

December 16, 2024

Author

Rucha Pandit

Form

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Company

Adapti, Inc.

Letter

December 16, 2024 Marilu Brassington Interim Chief Accounting Officer Scepter Holdings, Inc. NV 2278 Monitor St Dallas, Texas 75207 Re:Scepter Holdings, Inc. NV Registration Statement on Form 10 Filed October 31, 2024 File No. 000-56689 Dear Marilu Brassington: Our initial review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Exchange Act of 1934, the rules and regulations thereunder and the requirements of the form. More specifically, •The financial statements are incomplete as no interim financial statements have been included. Refer to Refer to Part 210.3-01(e) of Regulation S-X and Item 13 of Form 10. We will provide more detailed comments relating to your registration statement following our review of a substantive amendment that addresses these deficiencies. Please contact Rucha Pandit at 202-551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Steven Davis

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December 16, 2024
Marilu Brassington
Interim Chief Accounting Officer
Scepter Holdings, Inc. NV
2278 Monitor St
Dallas, Texas 75207
Re:Scepter Holdings, Inc. NV
Registration Statement on Form 10
Filed October 31, 2024
File No. 000-56689
Dear Marilu Brassington:
            Our initial review of your registration statement indicates that it fails in numerous
material respects to comply with the requirements of the Securities Exchange Act of 1934,
the rules and regulations thereunder and the requirements of the form.  More specifically,
•The financial statements are incomplete as no interim financial statements have been
included. Refer  to Refer to Part 210.3-01(e) of Regulation S-X and  Item 13 of Form 10.
            We will provide more detailed comments relating to your registration statement
following our review of a substantive amendment that addresses these deficiencies.
            Please contact Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Steven Davis

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