SEC Comment Letter for BOLLINGER INNOVATIONS, INC. (BINI) (CIK 0001499961) (BINI) — May 20, 2015
BOLLINGER INNOVATIONS, INC. (BINI) (CIK 0001499961)
Date: May 20, 2015 · CIK: 0001499961 · Accession: 0000000000-15-027361
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File numbers found in text: 001-34887
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May 19, 2015 Oleg Firer Chief Executive Officer Net Element, Inc. 3363 NE 163rd Street, Suite 705 North Miami Beach, Florida 33160 Re: Net Element, Inc. Proxy Statement on Schedule 14 A Filed May 8 , 2015 File No. 001-34887 Dear Mr. Firer : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who ar e responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require . Sincerely, /s/ Maryse Mills -Apenteng Maryse Mills -Apenteng Special Counsel cc: Serge Pavluk, Esq. Snell & Wilmer L.L.P.