SEC Company Response from Quarta-Rad, Inc. (QURT) (CIK 0001549631) (QURT) — Jun 14, 2016
Quarta-Rad, Inc. (QURT) (CIK 0001549631)
Date: June 14, 2016 · CIK: 0001549631 · Accession: 0001493152-16-010794
AI Filing Summary & Sentiment
File numbers found in text: 333-196078
Letter
SECURITIES AND EXCHANGE COMMISSION Response to Oral Comments on June 13, 2016 Amendment No. 8 to Form S-1 Filed: February 11, 2015 File No. 333-196078
Dear Ms. Ravitz:
Enclosed is the Pre-Effective Amendment No. 8 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 June 13, 2016.
Financial Statements, Audit Report, page F-2
1. Please correct the date of the report to match the Consent.
Response: The audit report exception date has been changed to April 14, 2016 from May 27, 2016. The date in the Consent is correct. It was the audit report date that was incorrect.
Exhibits, Exhibit 23.1 and 23.3
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 update their consents.
We believe the foregoing changes have adequately addressed the SEC’s comments.
Ms. Amanda Ravitz
June 14, 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
June
14, 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 June 13, 2016
Amendment
No. 8 to Form S-1
Filed:
February 11, 2015
File
No. 333-196078
Dear
Ms. Ravitz:
Enclosed
is the Pre-Effective Amendment No. 8 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 June 13, 2016.
Financial
Statements, Audit Report, page F-2
1.
Please
correct the date of the report to match the Consent.
Response:
The
audit report exception date has been changed to April 14, 2016 from May 27, 2016. The date in the Consent is correct. It was
the audit report date that was incorrect.
Exhibits,
Exhibit 23.1 and 23.3
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 update their consents.
We
believe the foregoing changes have adequately addressed the SEC’s comments.
Ms.
Amanda Ravitz
June
14, 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,
Donald
P. Hateley, Esq., CPA
cc:
Victor
Shvetsky, Chief Executive Officer
Michael
T. Connette, Esq.