SEC Comment Letter for Yatra Online, Inc. (YTRA) (CIK 0001516899) (YTRA) — Jan 18, 2018
Yatra Online, Inc. (YTRA) (CIK 0001516899)
Date: Jan. 18, 2018 · CIK: 0001516899 · Accession: 0000000000-18-001888
AI Filing Summary & Sentiment
File numbers found in text: 333-215653
Letter
Mail Stop 3561 January 18, 2018 Dhruv Shringi, Chief Executive Officer Yatra Online, Inc. 1101 -03, 11th Floor, Tower -B, Unitech Cyber Park, Sector 39, Gurgaon, Haryana 122002, India
Re: Yatra Online, Inc. Post-Effective Amendment to Form F-1 Filed December 19, 2017 File No. 333-215653
Dear Mr. Shringi:
We have conducted a limited review of your post-effective amendment 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 respond to this letter by amending your registration statement and providing the requested information . If you do not believe our comments apply t o 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 registration statement and the information you provide in response to these comments, we may have additional comments.
General
1. We will review your response to our comment letter dated January 1 7, 2018 prior to clearing the Post -Effective Amendment filed on December 19, 2017. You may request acceleration of the Post -Effectiv e Amendment after all comments have been cleared.
We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Dhruv Shringi Yatra Online, Inc. January 18, 2018 Page 2
Please contact Julie Griffith at 202-551-3267 or me at 202-551-3217 with any other quest ions.
Sincerely,
/s/ J. Nolan McWilliams
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Mail Stop 3561 January 18, 2018 Dhruv Shringi, Chief Executive Officer Yatra Online, Inc. 1101 -03, 11th Floor, Tower -B, Unitech Cyber Park, Sector 39, Gurgaon, Haryana 122002, India Re: Yatra Online, Inc. Post-Effective Amendment to Form F-1 Filed December 19, 2017 File No. 333-215653 Dear Mr. Shringi: We have conducted a limited review of your post-effective amendment 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 respond to this letter by amending your registration statement and providing the requested information . If you do not believe our comments apply t o 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 registration statement and the information you provide in response to these comments, we may have additional comments. General 1. We will review your response to our comment letter dated January 1 7, 2018 prior to clearing the Post -Effective Amendment filed on December 19, 2017. You may request acceleration of the Post -Effectiv e Amendment after all comments have been cleared. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Dhruv Shringi Yatra Online, Inc. January 18, 2018 Page 2 Please contact Julie Griffith at 202-551-3267 or me at 202-551-3217 with any other quest ions. Sincerely, /s/ J. Nolan McWilliams J. Nolan McWilliams Attorney -Advisor Office of Transportation and Leisure