Correspondence 0001493152-24-032748 from Quarta-Rad, Inc. (QURT)
Quarta-Rad, Inc.
Date: Aug. 16, 2024 · CIK: 0001549631 · Accession: 0001493152-24-032748
AI Filing Summary & Sentiment
File numbers found in text: 000-55964
Letter
Quarta-Rad, Inc.
N. Orange St., Suite 700
Wilmington, DE 19801
August 15, 2024
Division of Corporation Finance
U.S. Securities and Exchange Commission
Office of Industrial Applications and Services
F Street, N.E.
Washington, DC 20549
Attn: Al Pavot
Terence O’Brien
Re: Quarta-Rad, Inc.
Annual Report Form 10-K for Fiscal Year Ended December 31, 2023
Filed April 1, 2024
File No. 000-55964
Ladies and Gentlemen:
Quarta-Rad, Inc. (the “Company”) is hereby responding to the letter, dated August 1, 2024 (the “Comment Letter”), from the staff (the “Staff”) of the U.S. Securities and Exchange Commission, regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the “Annual Report”). Concurrently with or shortly prior to the submission of this letter, the Company has filed an amended Annual Report on Form 10-K/A (the “Amended Annual Report”) via EDGAR.
The Company has responded to the Staff’s comment by revising the Annual Report to address the comment. The Staff’s comment is repeated below in italics and followed by the Company’s response. Terms used but not otherwise defined herein have the meanings set forth in the Amended Annual Report.
Annual Report on Form 10-K for the Fiscal Year ended December 31, 2023
Item 1C. Cybersecurity, page 8
1. We note you do not include Item 1C. Cybersecurity. Please revise or advise us why you do not provide disclosures as applicable under Item 106 of Regulation S-K.
Response: We acknowledge the Staff’s comment and have revised the Annual Report to include Item 1C. Cybersecurity.
Thank you for your assistance and review.
Sincerely,
Quarta-Rad,
Inc.
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Quarta-Rad,
Inc.
1201
N. Orange St., Suite 700
Wilmington,
DE 19801
August
15, 2024
Division
of Corporation Finance
U.S.
Securities and Exchange Commission
Office
of Industrial Applications and Services
100
F Street, N.E.
Washington,
DC 20549
Attn:
Al
Pavot
Terence
O’Brien
Re:
Quarta-Rad,
Inc.
Annual
Report Form 10-K for Fiscal Year Ended December 31, 2023
Filed
April 1, 2024
File
No. 000-55964
Ladies
and Gentlemen:
Quarta-Rad,
Inc. (the “Company”) is hereby responding to the letter, dated August 1, 2024 (the “Comment Letter”),
from the staff (the “Staff”) of the U.S. Securities and Exchange Commission, regarding the Company’s
Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the “Annual Report”). Concurrently
with or shortly prior to the submission of this letter, the Company has filed an amended Annual Report on Form 10-K/A (the “Amended
Annual Report”) via EDGAR.
The
Company has responded to the Staff’s comment by revising the Annual Report to address the comment. The Staff’s comment is
repeated below in italics and followed by the Company’s response. Terms used but not otherwise defined herein have the meanings
set forth in the Amended Annual Report.
Annual
Report on Form 10-K for the Fiscal Year ended December 31, 2023
Item
1C. Cybersecurity, page 8
1.
We
note you do not include Item 1C. Cybersecurity. Please revise or advise us why you do not provide disclosures as applicable under
Item 106 of Regulation S-K.
Response:
We acknowledge the Staff’s comment and have revised the Annual Report to include Item 1C. Cybersecurity.
Thank
you for your assistance and review.
Sincerely,
Quarta-Rad,
Inc.
/s/
Victor Shvetsky
Victor
Shvetsky
Chief
Executive Officer