Correspondence 0001554795-25-000016 from ALTAIR INTERNATIONAL CORP. (ATAO) (CIK 0001570937) (PREM)
ALTAIR INTERNATIONAL CORP. (ATAO) (CIK 0001570937)
Date: Jan. 21, 2025 · CIK: 0001570937 · Accession: 0001554795-25-000016
AI Filing Summary & Sentiment
File numbers found in text: 000-56312
Referenced dates: March 22, 2024
Letter
VIA EDGAR Division of Corporation Finance Office of Industrial Applications and Services Re: Altair International Corp. Preliminary Information Statement on Schedule 14C Filed March 20, 2024 File No. 000-56312
Dear Mr. Grana:
Altair International Corp (the “Company”) is transmitting this letter in response to the comment received from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated March 22, 2024, with respect to the Company’s Preliminary Statement on Schedule 14C. The numbered paragraphs below corresponds to the numbered comments in that letter. The Staff’s comments are presented in bold italics.
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.
Response: We have filed an amended Preliminary Information Statement on January 15, 2025, with the Commission providing the information required by Schedule 14C, including Item 14 of Schedule 14A.
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.
Response: We have filed an amended Preliminary Information Statement on January 15, 2025, with the Commission providing the information required by Schedule 14A, 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. We also have provided interim unaudited financial statements for the nine months ended September 30, 2024 and 2023 for Premier Air.
If you have any further comments or questions regarding our response, please contact our legal counsel, Ernest M. Stern, CM Law PLLC at (301) 910-2030 and by email at estern@cm.law. If you cannot reach him, please contact the undersigned at leonardlovallo@gmail.com.
Sincerely,
/s/ Leonard Lovallo
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ALTAIR INTERNATIONAL
CORPORATION
322 North Shore Drive
Building 1B, Suite 200
Pittsburgh, PA 15212
January 21, 2025
VIA EDGAR
U.S. Securities and Exchange
Commission
Division of Corporation Finance
Office of Industrial Applications
and Services
100 F Street NE
Washington, D.C. 20549
Attn:
Juan Grana
Re:
Altair International Corp.
Preliminary Information Statement on Schedule 14C
Filed March 20, 2024
File No. 000-56312
Dear Mr. Grana:
Altair International Corp (the
“Company”) is transmitting this letter in response to the comment received from the staff (the “Staff”) of the
Securities and Exchange Commission (the “Commission”) by letter dated March 22, 2024, with respect to the Company’s
Preliminary Statement on Schedule 14C. The numbered paragraphs below corresponds to the numbered comments in that letter. The Staff’s
comments are presented in bold italics.
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.
Response: We have filed
an amended Preliminary Information Statement on January 15, 2025, with the Commission providing the information required by Schedule 14C,
including Item 14 of Schedule 14A.
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.
Response: We have
filed an amended Preliminary Information Statement on January 15, 2025, with the Commission providing the information required by Schedule
14A, 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. We also have provided interim
unaudited financial statements for the nine months ended September 30, 2024 and 2023 for Premier Air.
If you have any further
comments or questions regarding our response, please contact our legal counsel, Ernest M. Stern, CM Law PLLC at (301) 910-2030 and by
email at estern@cm.law. If you cannot reach him, please contact the undersigned at leonardlovallo@gmail.com.
Sincerely,
/s/ Leonard Lovallo
Leonard Lovallo
Cc:
Ernest M. Stern, Esq.