SEC Comment Letter 0000000000-23-010992 to RAYONT INC. (CIK 0001539778)
RAYONT INC. (CIK 0001539778)
Date: Oct. 5, 2023 · CIK: 0001539778 · Accession: 0000000000-23-010992
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File numbers found in text: 000-56020
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United States securities and exchange commission logo
October 5, 2023
Marshini Moodley
President and Chief Executive Officer
Rayont Inc.
228 Hamilton Avenue, 3rd Floor
Palo Alto, CA 94301
Re:Rayont Inc.
Form 10-K for the Fiscal Year Ended June 30, 2022
Filed December 29, 2022
Form 10-Q for the Quarterly Period Ended March 31, 2023
Filed May 15, 2023
File No. 000-56020
Dear Marshini Moodley:
We issued comments to you on the above captioned filing on June 6, 2023. As of the date
of this letter, these comments remain outstanding and unresolved. We expect you to provide a
complete, substantive response to these comments by October 20, 2023.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filings and your disclosure. Among other things, we may decide to release
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 Kristin Lochhead at 202-551-3664 or Brian Cascio, Accounting Branch
Chief, at 202-551-3676 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services