SEC Comment Letter for 4Less Group, Inc. (FLES) (CIK 0001438901) — Aug 12, 2021
4Less Group, Inc. (FLES) (CIK 0001438901)
Date: Aug. 12, 2021 · CIK: 0001438901 · Accession: 0000000000-21-009888
AI Filing Summary & Sentiment
File numbers found in text: 333-258521
Letter
United States securities and exchange commission logo August 12, 2021 Tim Armes Chief Executive Officer The 4Less Group, Inc. 106 W. Mayflower Las Vegas, Nevada 89030 Re:The 4Less Group, Inc. Registration Statement on Form S-1 Filed August 5, 2021 File No. 333-258521 Dear Mr. Armes: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Brian Fetterolf at 202-551-6613 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
August 12, 2021
Tim Armes
Chief Executive Officer
The 4Less Group, Inc.
106 W. Mayflower
Las Vegas, Nevada 89030
Re:The 4Less Group, Inc.
Registration Statement on Form S-1
Filed August 5, 2021
File No. 333-258521
Dear Mr. Armes:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Brian Fetterolf at 202-551-6613 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services