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SEC Company Response from STARSTREAM ENTERTAINMENT, INC. (CIK 0001561686) — Mar 24, 2022

STARSTREAM ENTERTAINMENT, INC. (CIK 0001561686)
Date: March 24, 2022 · CIK: 0001561686 · Accession: 0001683168-22-001914

AI Filing Summary & Sentiment

File numbers found in text: 024-11746

Referenced dates: December 14, 2021

Date
March 24, 2022
Author
/s/ Donnell Suares
Form
CORRESP
Company
STARSTREAM ENTERTAINMENT, INC. (CIK 0001561686)

Letter

Division of Corporation Finance Office of Trade & Services United States Securities and Exchange Commission Re: Starstream Entertainment, Inc. Offering Statement on Form 1-A Filed December 7, 2021 File No. 024-11746

Dear Mr. Anderegg,

On behalf of Starstream Entertainment, Inc. (the “Company”), we respond as follows to the Staff’s comment letter, dated December 14, 2021, relating to the above-captioned Offering Statement on Form 1-A (“Offering Statement”). Captions and page references herein correspond to those set forth in the Offering Statement.

Please note that for the Staff’s convenience, we have recited each of the Staff’s comments in italics and provided the Company’s response to each comment immediately thereafter.

Offering Statement on Form 1-A filed December 7, 2021

General

We note that you have not filed an annual report on Form 1-K pursuant to Rule 257(b)(1) of Regulation A for the fiscal year ended December 31, 2020, and a semiannual report on Form 1-SA for the period ended June 30, 2021. Please tell us what your plans are with respect to addressing your delinquent filing status and tell us as when you intend to become current with your reports. Your recently filed Offering Statement on Form 1-A cannot be qualified until you become current with your reports.

We have filed an annual report on Form 1-K pursuant to Rule 257(b)(1) of Regulation A for the fiscal year ended December 31, 2020, and a semiannual report on Form 1-SA for the period ended June 30, 2021.

Please contact me with any questions or comments on the enclosed. Thank you.

Sincerely,
/s/ Donnell Suares

Show Raw Text
CORRESP
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filename1.htm

Suares
& Associates

Attorneys
at Law

833 Flatbush
Avenue

Suite 100

Brooklyn,
New York 11226

dsuares@suaresassociates.com

  Tel: 718-622-8450
  Fax: 718-282-3113

March 24, 2022

Scott Anderegg, Esq.

Staff Attorney

Division of Corporation Finance

Office of Trade & Services

United States Securities and Exchange Commission

Washington, DC 20549

    Re:

    Starstream Entertainment, Inc.

Offering Statement on Form 1-A Filed December 7, 2021

File No. 024-11746

Dear Mr. Anderegg,

On behalf of Starstream Entertainment, Inc. (the
“Company”), we respond as follows to the Staff’s comment letter, dated December 14, 2021, relating to the above-captioned
Offering Statement on Form 1-A (“Offering Statement”). Captions and page references herein correspond to those set forth in
the Offering Statement.

Please note that for the Staff’s convenience,
we have recited each of the Staff’s comments in italics and provided the Company’s response to each comment immediately thereafter.

Offering Statement on Form 1-A filed December 7, 2021

General

We note that you have not filed an annual report on Form 1-K pursuant to Rule 257(b)(1) of Regulation A for
the fiscal year ended December 31, 2020, and a semiannual report on Form 1-SA for the period ended June 30, 2021. Please tell us what
your plans are with respect to addressing your delinquent filing status and tell us as when you intend to become current with your reports.
Your recently filed Offering Statement on Form 1-A cannot be qualified until you become current with your reports.

We have filed an annual report on Form 1-K pursuant to Rule 257(b)(1)
of Regulation A for the fiscal year ended December 31, 2020, and a semiannual report on Form 1-SA for the period ended June 30, 2021.

Please contact me with any questions or comments on the enclosed. Thank
you.

Sincerely,

/s/ Donnell Suares

Donnell Suares