SEC Comment Letter for Ilustrato Pictures International Inc. (ILUS) (CIK 0001496383) (ILUS) — Dec 17, 2010
Ilustrato Pictures International Inc. (ILUS) (CIK 0001496383)
Date: Dec. 17, 2010 · CIK: 0001496383 · Accession: 0000000000-10-075790
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-168136
Letter
December 17, 2010 Michael Moore, President, CEO, Director Superior Venture Corporation 1937 E. Mineral Avenue Centennial, Colorado 80122 Re: Superior Venture Corporation Registration Statement on Form S-1 Amendment Filed December 14, 2010 File No. 333-168136
Dear Mr. Moore: Our preliminary review of your registration st atement indicates that it fails in numerous material respects to comply with the requirements of the Securi ties Act of 1933, the rules and regulations under that Act, and th e requirements of the form. In this regard , we note that your financial statements are stale, among other po ssible issues. We will not perform a detailed examination of the registration st atement and we will not issue co mments because to do so would delay the review of other disclosure document s that do not appear to contain comparable deficiencies. If you were to request acceleratio n of the effective date of the registration statement in its present form, we would likely reco mmend that the Commissi on deny your request. We suggest that you consider filing a substa ntive amendment to correct the deficiencies.
Sincerely,
John Reynolds
Assistant Director
cc: Clifford J. Hunt, Esq. Fax: (727) 471-0447
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December 17, 2010
Michael Moore, President, CEO, Director Superior Venture Corporation
1937 E. Mineral Avenue
Centennial, Colorado 80122
Re: Superior Venture Corporation
Registration Statement on Form S-1 Amendment Filed December 14, 2010
File No. 333-168136
Dear Mr. Moore:
Our preliminary review of your registration st atement indicates that it fails in numerous
material respects to comply with the requirements of the Securi ties Act of 1933, the rules and
regulations under that Act, and th e requirements of the form. In this regard , we note that your
financial statements are stale, among other po ssible issues. We will not perform a detailed
examination of the registration st atement and we will not issue co mments because to do so would
delay the review of other disclosure document s that do not appear to contain comparable
deficiencies.
If you were to request acceleratio n of the effective date of the registration statement in its
present form, we would likely reco mmend that the Commissi on deny your request. We suggest that
you consider filing a substa ntive amendment to correct the deficiencies.
Sincerely,
John Reynolds
Assistant Director
cc: Clifford J. Hunt, Esq. Fax: (727) 471-0447