SEC Comment Letter for INTEGRATED VENTURES, INC. (INTV) (CIK 0001520118) (MWAI) — Jul 30, 2012
INTEGRATED VENTURES, INC. (INTV) (CIK 0001520118)
Date: July 30, 2012 · CIK: 0001520118 · Accession: 0000000000-12-040626
AI Filing Summary & Sentiment
File numbers found in text: 333-174759
Letter
July 30, 2012 Via E-mail Colin Mills President and Chief Executive Officer Lightcollar, Inc. Box 973 #264 – 3rd Ave West Unity, SK, S0K 4L0 Canada
Re: Lightcollar, Inc. Post-effective amendment 2 to Form S-1 Filed July 12, 2012 File No. 333-174759
Dear Mr. Mills: We have limited our review of your registra tion statement to those issues we have addressed in our 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. Where you do not beli eve 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 re gistration statement and the information you provide in response to these comments, we may have additional comments. General
1. We note your response to comment 3 in our le tter dated July 10, 2012. If the offering originally was intended to remain open for 180 days from September 15, 2011, and was extended by the board for an additional 90 days, it appears that the offering terminated on June 11, 2012, and not on June 14, 2012 as you have indicated in your post-effective amendment and the amended Form 8-K filed April 25, 2012. If correct, please revise your filing accordingly, and please tell us whether any offers and sales were made pursuant to the prospectuses in the registra tion statements after June 11, 2012. If so, please provide us with your analysis as to what impact, if any, your failure to have an effective and updated prospectus has on those sa les. Please refer to Section 10(a)(3) of the Securities Act of 1933, as amended.
Colin Mills Lightcollar, Inc. July 30, 2012 Page 2 Executive Compensation, page 38
2. Please update to provide your disclosu res for the year ended March 31, 2012.
Please contact Scott Anderegg, Staff Attorne y, at (202) 551-3342, or Lilyanna Peyser, Staff Attorney, at (202) 551-3222 or me at (202) 551-3720 with any questions.
S i n c e r e l y , /s/ Lilyanna Peyser for Mara L. Ransom Assistant Director
Show Raw Text
July 30, 2012
Via E-mail
Colin Mills President and Chief Executive Officer Lightcollar, Inc.
Box 973 #264 – 3rd Ave West
Unity, SK, S0K 4L0
Canada
Re: Lightcollar, Inc.
Post-effective amendment 2 to Form S-1 Filed July 12, 2012 File No. 333-174759
Dear Mr. Mills:
We have limited our review of your registra tion statement to those issues we have
addressed in our 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. Where you do not beli eve 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 re gistration statement and the information you
provide in response to these comments, we may have additional comments.
General
1. We note your response to comment 3 in our le tter dated July 10, 2012. If the offering
originally was intended to remain open for 180 days from September 15, 2011, and was extended by the board for an additional 90 days, it appears that the offering terminated on
June 11, 2012, and not on June 14, 2012 as you have indicated in your post-effective amendment and the amended Form 8-K filed April 25, 2012. If correct, please revise your filing accordingly, and please tell us whether any offers and sales were made pursuant to the prospectuses in the registra tion statements after June 11, 2012. If so,
please provide us with your analysis as to what impact, if any, your failure to have an
effective and updated prospectus has on those sa les. Please refer to Section 10(a)(3) of
the Securities Act of 1933, as amended.
Colin Mills
Lightcollar, Inc. July 30, 2012 Page 2
Executive Compensation, page 38
2. Please update to provide your disclosu res for the year ended March 31, 2012.
Please contact Scott Anderegg, Staff Attorne y, at (202) 551-3342, or Lilyanna Peyser,
Staff Attorney, at (202) 551-3222 or me at (202) 551-3720 with any questions.
S i n c e r e l y ,
/s/ Lilyanna Peyser for Mara L. Ransom
Assistant Director