SEC Comment Letter for Ilustrato Pictures International Inc. (ILUS) (CIK 0001496383) (ILUS) — Nov 29, 2012
Ilustrato Pictures International Inc. (ILUS) (CIK 0001496383)
Date: Nov. 29, 2012 · CIK: 0001496383 · Accession: 0000000000-12-064580
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-35316
Referenced dates: November 26, 2012
Letter
November 29 , 2012 Via Email Mr. Brian Hammond Chief Executive Officer Superior Venture Corp . Suite 220 -2 Old Brompton Road South Kensingt on, London SW7 3DQ
Re: Superior V enture Corp . Form 8 -K Filed November 9 , 2012 Response Letter Dated November 26, 2012 File No. 001-35316
Dear Mr. Hammond :
We have reviewed your response and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please r espond to this letter within five business days by amending your fi ling, by providing the requested information, or by advising us when you will provide the requested response. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your filing and the information you provide in response to these comments, we may have additional comments.
Form 8 -K filed November 9, 2012
1. We note your response to comment 1 from our letter dated November 20 , 2012 and understan d that you have retained Peter Messineo CPA as your independent registered public accountant. However, i f the transaction between Ilustrato Pictures Ltd. and Superior Venture Corp is a reverse merger, a change in accountants is presumed to have occurred u nless one accountant audited both the premerger financial statements of both parties to the merger. The accountant who is no longer associated with the continuing entity is considered to be the predecessor accountant. Please provide the change in accounta nt disclosures set forth in Item 304 of Regulation S -K. Also include a letter from the former accountant regarding its concurrence or disagreement with the statements made by you in the current report .
Brian Hammond Superior Venture Corp . November 2 9, 2012 Page 2
You may contact me at (202) 551-3650 if you have questions regarding our comm ents.
Sincerely,
/s/Craig H. Arakawa
Show Raw Text
November 29 , 2012
Via Email
Mr. Brian Hammond
Chief Executive Officer
Superior Venture Corp .
Suite 220 -2 Old Brompton Road
South Kensingt on, London SW7 3DQ
Re: Superior V enture Corp .
Form 8 -K
Filed November 9 , 2012
Response Letter Dated November 26, 2012
File No. 001-35316
Dear Mr. Hammond :
We have reviewed your response and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please r espond to this letter within five business days by amending your fi ling, by
providing the requested information, or by advising us when you will provide the requested
response. If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your filing and the information you provide in
response to these comments, we may have additional comments.
Form 8 -K filed November 9, 2012
1. We note your response to comment 1 from our letter dated November 20 , 2012 and
understan d that you have retained Peter Messineo CPA as your independent registered
public accountant. However, i f the transaction between Ilustrato Pictures Ltd. and
Superior Venture Corp is a reverse merger, a change in accountants is presumed to have
occurred u nless one accountant audited both the premerger financial statements of both
parties to the merger. The accountant who is no longer associated with the continuing
entity is considered to be the predecessor accountant. Please provide the change in
accounta nt disclosures set forth in Item 304 of Regulation S -K. Also include a letter from
the former accountant regarding its concurrence or disagreement with the statements
made by you in the current report .
Brian Hammond
Superior Venture Corp .
November 2 9, 2012
Page 2
You may contact me at (202) 551-3650 if you have questions regarding our comm ents.
Sincerely,
/s/Craig H. Arakawa
Craig H. Arakawa
Staff Accountant