SEC Comment Letter 0000000000-24-003188 to ALTAIR INTERNATIONAL CORP. (ATAO) (CIK 0001570937) (PREM)
ALTAIR INTERNATIONAL CORP. (ATAO) (CIK 0001570937)
Date: March 22, 2024 · CIK: 0001570937 · Accession: 0000000000-24-003188
AI Filing Summary & Sentiment
File numbers found in text: 000-56312
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United States securities and exchange commission logo
March 22, 2024
Leonard Lovallo
Chief Executive Officer
Altair International Corp.
322 North Shore Drive
Building 1B, Suite 200
Pittsburgh, PA 15212
Re:Altair International Corp.
Preliminary Information Statement on Schedule 14C
Filed March 20, 2024
File No. 000-56312
Dear Leonard Lovallo:
We have limited our review of your filing to the issues we have addressed in
our comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Preliminary Information Statement on Schedule 14C filed March 20, 2024
General
1.We note that the preliminary information statement relates to a reverse merger with
Premier Air Charter, Inc., as contemplated by the merger agreement dated February 16,
2024. Please revise the information statement to provide all of the information required by
Schedule 14C, including Item 14 of Schedule 14A. Refer to Item 1 of Schedule 14C.
2.Please provide the financial information required by Items 14(b)(11) and 14(c)(2) of
Schedule 14A, including audited financial statements for the two most recent fiscal years
for Premier Air Charter, Inc., and pro forma financial information accounting for the
reverse merger with Premier Air. Please also provide interim unaudited financial
statements, as applicable. Refer to Rules 8-04 and 8-05 and Article 11 of Regulation S-X.
FirstName LastNameLeonard Lovallo
Comapany NameAltair International Corp.
March 22, 2024 Page 2
FirstName LastName
Leonard Lovallo
Altair International Corp.
March 22, 2024
Page 2
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Juan Grana at 202-551-6034 or Katherine Bagley at 202-551-2545 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Ernest M. Stern, Esq.