SEC Comment Letter 0000000000-25-000777 to ALTAIR INTERNATIONAL CORP. (ATAO) (CIK 0001570937) (PREM)
ALTAIR INTERNATIONAL CORP. (ATAO) (CIK 0001570937)
Date: Jan. 24, 2025 · CIK: 0001570937 · Accession: 0000000000-25-000777
AI Filing Summary & Sentiment
File numbers found in text: 000-56312
Letter
January 24, 2025 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 January 15, 2025 File No. 000-56312 Dear Leonard Lovallo: We have reviewed your filing and have the following comment. 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 January 15, 2025 Report of Independent Registered Public Accounting Firm, page F-18 1.Please revise to provide a signed audit report as required by Rule 2-02(a) of Regulation S-X.
January 24, 2025 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 questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Ernest M. Stern, Esq.
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January 24, 2025
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 January 15, 2025
File No. 000-56312
Dear Leonard Lovallo:
We have reviewed your filing and have the following comment.
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 January 15, 2025
Report of Independent Registered Public Accounting Firm, page F-18
1.Please revise to provide a signed audit report as required by Rule 2-02(a) of
Regulation S-X.
January 24, 2025
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 questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Ernest M. Stern, Esq.