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SEC Comment Letter 0000000000-23-011802 to RAYONT INC. (CIK 0001539778)

RAYONT INC. (CIK 0001539778)
Date: Oct. 27, 2023 · CIK: 0001539778 · Accession: 0000000000-23-011802

AI Filing Summary & Sentiment

File numbers found in text: 000-56020

Date
October 27, 2023
Author
Not clearly detected
Form
UPLOAD
Company
RAYONT INC. (CIK 0001539778)

Letter

United States securities and exchange commission logo October 27, 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 File No. 000-56020 Dear Marshini Moodley: We issued comments on the above captioned filing on June 6. 2023. On October 5, 2023, 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 filing, 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

Show Raw Text
United States securities and exchange commission logo
October 27, 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
File No. 000-56020
Dear Marshini Moodley:
            We issued comments on the above captioned filing on June 6. 2023. On October 5,
2023, 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
filing, 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