SEC Company Response from Exousia Pro, Inc. (MAJI) (CIK 0001492448) (MAJI) — Mar 20, 2026
Exousia Pro, Inc. (MAJI) (CIK 0001492448)
Date: March 20, 2026 · CIK: 0001492448 · Accession: 0001079973-26-000343
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 024-12629
Referenced dates: March 18, 2026
Letter
Office of Technology Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Exousia Pro, Inc. Post-Qualification Amendment No. 3 to Offering Statement on Form 1-A Filed March 11, 2026 File No. 024-12629
Dear Ms. Graham:
This is in response to the letter of comment of the Staff dated March 18, 2026, relating to the captioned Post-Qualification Amendment No. 3 to the Offering Statement on Form 1-A of Exousia Pro, Inc. (the "Company"). Each of the Staff's comments is addressed below, seriatim :
Post-Qualification Amendment No. 3 to Offering Statement on Form 1-A
General
Comment No. 1 : Please note that the pro forma balance sheet should be based on the latest balance sheet included in the filing and the pro forma income statement should be based on the latest fiscal year and interim period included in the filing. Please tell us how you determined your current pro forma presentation is appropriate in accordance with Article 11 of Regulation S-X and/or revise your presentation in an amended filing.
Please be advised that the pro form balance sheet has been revised to reflect the latest balance sheet included in the filing, September 30, 2025.
_________________________________
Please be advised that, with respect to the selling shareholder disclosure, such disclosure has been updated to reflect the most recent disclosure standards, as discussed by the Staff and the undersigned.
Please be further advised that, in light of recent discussions between the Staff and the undersigned, the Company confirms that it understands each of the provisions of Rule 253(b), including the notes to such paragraph.
_________________________________
We believe that this filing is now in order for qualification.
Please feel free to contact the undersigned at (940) 367-6154, should you have any questions regarding this letter or the Amendment.
Thank you for your attention in this matter.
Sincerely,
NEWLAN LAW FIRM, PLLC
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CORRESP 1 filename1.htm Correspondence NEWLAN LAW FIRM, PLLC 2201 Long Prairie Road, Suite 107-762 Flower Mound, Texas 75022 March 20, 2026 Marion Graham Office of Technology Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Exousia Pro, Inc. Post-Qualification Amendment No. 3 to Offering Statement on Form 1-A Filed March 11, 2026 File No. 024-12629 Dear Ms. Graham: This is in response to the letter of comment of the Staff dated March 18, 2026, relating to the captioned Post-Qualification Amendment No. 3 to the Offering Statement on Form 1-A of Exousia Pro, Inc. (the "Company"). Each of the Staff's comments is addressed below, seriatim : Post-Qualification Amendment No. 3 to Offering Statement on Form 1-A General Comment No. 1 : Please note that the pro forma balance sheet should be based on the latest balance sheet included in the filing and the pro forma income statement should be based on the latest fiscal year and interim period included in the filing. Please tell us how you determined your current pro forma presentation is appropriate in accordance with Article 11 of Regulation S-X and/or revise your presentation in an amended filing. Please be advised that the pro form balance sheet has been revised to reflect the latest balance sheet included in the filing, September 30, 2025. _________________________________ Please be advised that, with respect to the selling shareholder disclosure, such disclosure has been updated to reflect the most recent disclosure standards, as discussed by the Staff and the undersigned. Please be further advised that, in light of recent discussions between the Staff and the undersigned, the Company confirms that it understands each of the provisions of Rule 253(b), including the notes to such paragraph. _________________________________ We believe that this filing is now in order for qualification. Please feel free to contact the undersigned at (940) 367-6154, should you have any questions regarding this letter or the Amendment. Thank you for your attention in this matter. Sincerely, NEWLAN LAW FIRM, PLLC By: /s/ Eric Newlan Eric Newlan Managing Member cc: Exousia Pro, Inc.