SEC Company Response from Quarta-Rad, Inc. (QURT) (CIK 0001549631) (QURT) — May 27, 2016
Quarta-Rad, Inc. (QURT) (CIK 0001549631)
Date: May 27, 2016 · CIK: 0001549631 · Accession: 0001493152-16-010408
AI Filing Summary & Sentiment
File numbers found in text: 333-196078
Letter
SECURITIES AND EXCHANGE COMMISSION Response to Oral Comments on May 24, 2016 and May 25, 2016 Amendment No. 7 to Form S-1 Filed: February 11, 2015 File No. 333-196078
Dear Ms. Ravitz:
Enclosed is the Pre-Effective Amendment No. 7 to the above Registration Statement. The changes are made in response to the initial Registration Statement and to make appropriate updates. The paragraph numbers below correspond to the oral comments received on May 24, 2016 and May 25, 2016.
Interim Financial Statements
1. Please update the financial information through March 31, 2016
Response: We have included the unaudited interim financial statements through March 31, 2016 and have made the necessary disclosures throughout the registration statement.
Exhibits
2. Please have the prior auditors update their consents to the date of the filing and correct the dates contained in their consent to match the audit report.
Response: The Company’s independent auditors have has modified their reports to correct the errors.
We believe the foregoing changes have adequately addressed the SEC’s comments.
Ms. Amanda Ravitz
May 27, 2016
Page 2 of 2
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,
Show Raw Text
CORRESP
1
filename1.htm
201
santa monica boulevard
suite
300
santa
monica, ca 90401-2224
Telephone
(310) 576-4758
Facsimile
(310) 388-5899
Email:
dhateley@hateleyhampton.com
May
27, 2016
Ms.
Amanda Ravitz
SECURITIES
AND EXCHANGE COMMISSION
100
F Street, N.E.
Washington,
DC 20549
Re:
Quarta-Rad,
Inc.
Response
to Oral Comments on May 24, 2016 and May 25, 2016
Amendment
No. 7 to Form S-1
Filed:
February 11, 2015
File
No. 333-196078
Dear
Ms. Ravitz:
Enclosed
is the Pre-Effective Amendment No. 7 to the above Registration Statement. The changes are made in response to the initial Registration
Statement and to make appropriate updates. The paragraph numbers below correspond to the oral comments received on May 24, 2016
and May 25, 2016.
Interim
Financial Statements
1.
Please
update the financial information through March 31, 2016
Response:
We
have included the unaudited interim financial statements through March 31, 2016 and have made the necessary disclosures throughout
the registration statement.
Exhibits
2.
Please
have the prior auditors update their consents to the date of the filing and correct the dates contained in their consent to
match the audit report.
Response:
The
Company’s independent auditors have has modified their reports to correct the errors.
We
believe the foregoing changes have adequately addressed the SEC’s comments.
Ms.
Amanda Ravitz
May
27, 2016
Page
2 of 2
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.