SEC Comment Letter for 4Less Group, Inc. (FLES) (CIK 0001438901) — Sep 22, 2021
4Less Group, Inc. (FLES) (CIK 0001438901)
Date: Sept. 22, 2021 · CIK: 0001438901 · Accession: 0000000000-21-011537
AI Filing Summary & Sentiment
File numbers found in text: 333-259622
Letter
United States securities and exchange commission logo September 22, 2021 Timothy Armes Chief Executive Officer 4Less Group, Inc. 106 W. Mayflower Las Vegas, Nevada 89030 Re:4Less Group, Inc. Registration Statement on Form S-1 Filed September 17, 2021 File No. 333-259622 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 Katherine Bagley at (202) 551-2545 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Frederick M. Lehrer, P.A.
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United States securities and exchange commission logo
September 22, 2021
Timothy Armes
Chief Executive Officer
4Less Group, Inc.
106 W. Mayflower
Las Vegas, Nevada 89030
Re:4Less Group, Inc.
Registration Statement on Form S-1
Filed September 17, 2021
File No. 333-259622
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 Katherine Bagley at (202) 551-2545 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Frederick M. Lehrer, P.A.