SEC Comment Letter for Quarta-Rad, Inc. (QURT) (CIK 0001549631) (QURT) — May 23, 2014
Quarta-Rad, Inc. (QURT) (CIK 0001549631)
Date: May 23, 2014 · CIK: 0001549631 · Accession: 0000000000-14-026618
AI Filing Summary & Sentiment
File numbers found in text: 333-196078
Letter
May 23, 2014 Victor Shvetsky Chairman, Chief Executive Officer, Secretary and Principal Financial and Accounting Officer Quarta -Rad, Inc. 1201 Orange Street, Suite 600 One Commerce Center Wilmington, DE 19801
Re: Quarta -Rad, Inc. Registration Statement on Form S-1 Filed May 19, 2014 File No. 333-196078
Dear Mr. Shvetsky :
Our preliminary review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations under that Act, and the requirements of the form. Specifically, it does not include required financial statements for the interim period ending March 31, 2014 . We will not perform a detailed examination of the registration statement and we will not issue comments because to do so would delay the review of other disclosure documents that do not appear to contain comparable deficiencies.
If you were to request acceleration of the effective date of the registration statement in its present form, we would likely recommend that the Commission deny your request. We suggest that you consider filing a substantive amendment to correct the deficiencies.
Sincerely,
/s/ Amanda Ravitz
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May 23, 2014 Victor Shvetsky Chairman, Chief Executive Officer, Secretary and Principal Financial and Accounting Officer Quarta -Rad, Inc. 1201 Orange Street, Suite 600 One Commerce Center Wilmington, DE 19801 Re: Quarta -Rad, Inc. Registration Statement on Form S-1 Filed May 19, 2014 File No. 333-196078 Dear Mr. Shvetsky : Our preliminary review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations under that Act, and the requirements of the form. Specifically, it does not include required financial statements for the interim period ending March 31, 2014 . We will not perform a detailed examination of the registration statement and we will not issue comments because to do so would delay the review of other disclosure documents that do not appear to contain comparable deficiencies. If you were to request acceleration of the effective date of the registration statement in its present form, we would likely recommend that the Commission deny your request. We suggest that you consider filing a substantive amendment to correct the deficiencies. Sincerely, /s/ Amanda Ravitz Amanda Ravitz Assistant Director