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UPLOAD Filing

Ilustrato Pictures International Inc.
Date: June 30, 2025 · CIK: 0001496383 · Accession: 0000000000-25-006867

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 000-56487

Date
June 30, 2025
Author
Division of
Form
UPLOAD
Company
Ilustrato Pictures International Inc.

Letter

Re: Ilustrato Pictures International, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 Forms 10-Q for the Fiscal Quarters Ended March 31, 2024 and June 30, 2024 Form 8-K/A Furnished August 23, 2024 File No. 000-56487 Dear Nicolas Link:

June 30, 2025

Nicolas Link Chief Executive Officer Ilustrato Pictures International, Inc. 26 Broadway, Suite 934 New York, NY 10004

We issued comments on the above captioned filings on October 22, 2024. On May 7, 2025, 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 filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed.

Please contact Stephany Yang at 202-551-3167 or Claire Erlanger at 202-551-3301 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 30, 2025

Nicolas Link
Chief Executive Officer
Ilustrato Pictures International, Inc.
26 Broadway, Suite 934
New York, NY 10004

 Re: Ilustrato Pictures International, Inc.
 Form 10-K for the Fiscal Year Ended December 31, 2023
 Forms 10-Q for the Fiscal Quarters Ended March 31, 2024 and June
30, 2024
 Form 8-K/A Furnished August 23, 2024
 File No. 000-56487
Dear Nicolas Link:

 We issued comments on the above captioned filings on October 22, 2024.
On May 7,
2025, 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 filings, consistent with the staff's decision to publicly
release comment and
response letters relating to disclosure filings it has reviewed.

 Please contact Stephany Yang at 202-551-3167 or Claire Erlanger at
202-551-3301
with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>