SEC Company Response from Quarta-Rad, Inc. (QURT) (CIK 0001549631) (QURT) — May 10, 2016
Quarta-Rad, Inc. (QURT) (CIK 0001549631)
Date: May 10, 2016 · CIK: 0001549631 · Accession: 0001493152-16-009600
AI Filing Summary & Sentiment
File numbers found in text: 333-196078
Referenced dates: May 3, 2016
Letter
SECURITIES AND EXCHANGE COMMISSION Response to Comment letter dated May 3, 2016 and Supplement to My Correspondence Letter filed May 10, 2016 in Response to Amendment No. 5 Amendment No. 6 to Form S-1 Filed: February 11, 2015 File No. 333-196078
Dear Ms. Ravitz:
Enclosed is the Pre-Effective Amendment No. 6 to the above Registration Statement. The changes are to correct a few minor numerical errors in Amendment No. 5 as well as the date of the audit report.
Summary of Financial Information, page 7
1. The current liabilities and total liabilities were changed to $223,081 from $223,080. Parenthesis were placed around the net loss per share.
Management’s Discussion and Analysis of Financial Condition and Results of Operations, page 26
For the year ended December 31, 2015 compared with the year ended December 31, 2014 Liquidity and Capital Resources
2. Total liabilities were changed to $223,081 from $223,080.
Certain Relationships and Related Transactions, page 35
3. In the last line of paragraph 7, the amount owed to Quarta-Rad Russia for 2014 was changed to $166,875 from $165,875.
Changes In And Disagreements with Accountants On Accounting and Financial Disclosure, page 41
Hateley & Hampton
Attorneys & counselors
Ms. Amanda Ravitz
May 10, 2016
Page 2 of 2
4. In the first paragraph, line 2, a comma was deleted after the word February.
Report of Independent Registered Public Accounting Firm, page F-1
5. The audit report date was changed to April 14, 2016 from May 9, 2016.
Note 9-Subsequent Events, page F-12
6. The date in line 1 was changed to April 14, 2016 from May 9, 2016.
We believe the foregoing changes have adequately addressed the SEC’s comments.
If you have any question or require anything further, please feel free to call me at 310-576-4758 or Michael Connette at (424) 777-8800.
Sincerely
yours,
HATELEY
& HAMPTON,
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1
filename1.htm
Hateley
& Hampton
Attorneys
& counselors
201
santa monica boulevard
suite
300
santa
monica, ca 90401-2224
Telephone
(310) 576-4758
Facsimile
(310) 388-5899
Email:
dhateley@hateleyhampton.com
May
10, 2016
Ms.
Amanda Ravitz
SECURITIES
AND EXCHANGE COMMISSION
100
F Street, N.E.
Washington,
DC 20549
Re:
Quarta-Rad,
Inc.
Response
to Comment letter dated May 3, 2016 and Supplement to My Correspondence Letter filed May 10, 2016 in Response to Amendment
No. 5
Amendment
No. 6 to Form S-1
Filed:
February 11, 2015
File
No. 333-196078
Dear
Ms. Ravitz:
Enclosed
is the Pre-Effective Amendment No. 6 to the above Registration Statement. The changes are to correct a few minor numerical errors
in Amendment No. 5 as well as the date of the audit report.
Summary
of Financial Information, page 7
1.
The
current liabilities and total liabilities were changed to $223,081 from $223,080. Parenthesis were placed around the net loss
per share.
Management’s
Discussion and Analysis of Financial Condition and Results of Operations, page 26
For
the year ended December 31, 2015 compared with the year ended December 31, 2014 Liquidity and Capital Resources
2.
Total
liabilities were changed to $223,081 from $223,080.
Certain
Relationships and Related Transactions, page 35
3.
In
the last line of paragraph 7, the amount owed to Quarta-Rad Russia for 2014 was changed to $166,875 from $165,875.
Changes
In And Disagreements with Accountants On Accounting and Financial Disclosure, page 41
Hateley
& Hampton
Attorneys
& counselors
Ms.
Amanda Ravitz
May
10, 2016
Page
2 of 2
4.
In
the first paragraph, line 2, a comma was deleted after the word February.
Report
of Independent Registered Public Accounting Firm, page F-1
5.
The
audit report date was changed to April 14, 2016 from May 9, 2016.
Note
9-Subsequent Events, page F-12
6.
The
date in line 1 was changed to April 14, 2016 from May 9, 2016.
We
believe the foregoing changes have adequately addressed the SEC’s comments.
If
you have any question or require anything further, please feel free to call me at 310-576-4758 or Michael Connette at (424) 777-8800.
Sincerely
yours,
HATELEY
& HAMPTON,
/s/
Donald P. Hateley
Donald
P. Hateley, Esq., CPA
cc:
Victor
Shvetsky, Chief Executive Officer
Michael
T. Connette, Esq.