Correspondence 0001554795-25-000018 from ALTAIR INTERNATIONAL CORP. (ATAO) (CIK 0001570937) (PREM)
ALTAIR INTERNATIONAL CORP. (ATAO) (CIK 0001570937)
Date: Jan. 27, 2025 · CIK: 0001570937 · Accession: 0001554795-25-000018
AI Filing Summary & Sentiment
File numbers found in text: 000-56312
Referenced dates: January 24, 2025
Letter
VIA EDGAR Division of Corporation Finance Office of Industrial Applications and Services Re: Altair International Corp. Preliminary Information Statement on Schedule 14C Filed January 15, 2025 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 January 24, 2025, with respect to the Company’s Preliminary Statement on Schedule 14C. The numbered paragraph below corresponds to the numbered comment in that letter. The Staff’s comments are presented in bold italics.
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.
Response: We have filed an amended Preliminary Information Statement with the Commission providing the executed audit report as required by Rule 2-02(a) of Regulation S-X.
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 27, 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 January 15, 2025
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 January 24, 2025, with respect to the Company’s
Preliminary Statement on Schedule 14C. The numbered paragraph below corresponds to the numbered comment in that letter. The Staff’s
comments are presented in bold italics.
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.
Response:
We have filed an amended Preliminary Information Statement with the Commission providing the executed audit report as required
by Rule 2-02(a) of Regulation S-X.
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.