SEC Comment Letter 0000000000-24-010925 to Ilustrato Pictures International Inc. (ILUS)
Ilustrato Pictures International Inc.
Date: Sept. 26, 2024 · CIK: 0001496383 · Accession: 0000000000-24-010925
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File numbers found in text: 000-56487
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September 26, 2024
Nicolas Link
Chief Executive Officer
Ilustrato Pictures International, Inc.
26 Broadway, Suite 934
New York, NY 10004
Re:Ilustrato Pictures International, Inc.
Amendment No. 6 to Registration Statement on Form 10-12G
Filed December 13, 2023
File No. 000-56487
Dear Nicolas Link:
We issued comments on the above captioned filing on December 29, 2023. On February
13, 2024, we issued a follow-up letter informing you that comments remained outstanding and
unresolved, and absent a substantive response, we would act consistent with our obligations under
the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency's EDGAR system, all correspondence, including this letter, relating to the review of your
filing, consistent with the staff's decision to publicly release comment and response letters
relating to disclosure filings it has reviewed.
Please contact Thomas Jones at 202-551-3602 or Jay Ingram at 202-551-3397 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing