SecProbe.io

September 16, 2013

Via E -mail
Aleksandrs Sviks
Marika Inc.
Chief Executive Officer
2360 C orporate Circle , Suite 400
Henderson,  NV 89074

Re: Marika Inc.
  Form S -1
  Filed August 20,  2013
  File No. 333 -190728

Dear Mr. Sviks:

 We have reviewed your registration statement  and have the following comments.  In
some of our comments, we may ask you to provide us with information so that we may better
understand your disclosure.

 Please respond to this letter by amending your registration statement  and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.

 After reviewing any amendment to your registration statement  and the information you
provide in response to these comments, we may have additional comments.

General

1. Please supplementally provide us with copies of all written communications, as de fined
in Rule 405 under the Securities Act, that you , or anyone authorized to do so on your
behalf , present to potential investors in reliance on Section 5(d) of the  Securities Act,
whether or not they retain copies of the communications.  Similarly, please
supplementally provide us with any research reports about you that are published or
distributed in reliance upon Section 2(a)(3) of the Securities Act of 1933 added by
Section 105(a) of the Jumpstart Our Business Startups Act by any broker or dealer that is
participating or will participate in your offering.
2. Section (a)(2) of Rule 419 defines a blank check company as a company that is issuing
penny stock that is “a development stage company that has no specific business plan or
purpose or has indicated tha t its business plan is to engage in a merger or acquisition with

Aleksandrs Sviks
Marika  Inc.
September 16, 2013
Page 2

 an unidentified company or companies, or other entity.”  In discussing this definition in
the adopting release, the Commission stated that it would “scrutinize…offerings for
attempts to creat e the appearance that the registrant…has a specific business plan, in an
effort to avoid the application of Rule 419.”  See Security Act Release No. 33 -6932
(April 28, 1992).

It appears that your business may be commensurate in scope with the uncertaint y
ordinarily associated with a blank check company.  Accordingly, please revise your
disclosure throughout your registration statement to comply with Rule 419 of Regulation
C or provide a detailed explanation as to why Rule 419 does not apply to you and th is
offering.

3. Please provide us with your analysis as to whether you are a shell company, as defined in
Rule 405 under the Securities Act of 1933, as amended.  In this regard, we note that you
appear to have no or nominal operations and assets consisting o f cash and nominal other
assets.  If you conclude that your company is a shell company, please revise your
prospectus to disclose conspicuously that you are a shell company and further disclose
the consequences of that status, such as the restrictions on y our ability to use registration
statements on Form S -8, the limitations on the ability of your security holders to use Rule
144 and the potential reduced liquidity or illiquidity of your securities.

Risk Factors, page 5

4. In describing your business in relationship to a risk you sometimes refer to “products”
and in at least two instances you refer to translation services.  In another risk factor you
describe the difficulty of attracting new translators.  Based on a review of your proposed
business it doe s not appear that you will be selling any products nor provide any
translation services.  Please review all your risk factors and revise to ensure that your risk
factors are tailored to the services you plan to provide.

We operate  in a highly competitive environment, Page 6.

5. This risk factor appears to be generic.  Please revise your risk factor to discuss the
specific competitive risk to your business as it appears that you will be competing against
established internet listing c ompanies like eBay and Craigslist.  Please also eliminate
your reference to translation services.

Management’s Discussion and Analysis, page 14

6. We note your statements here that Marika Inc. is an online job marketplace that connects
people or companies i n need of professional translation with translators around the world,
as well as your reference in the fifth paragraph on page 25 to Translation Group Inc.  We
note that in other places such as on page 3 and page 19 you describe your business as an
errand and concierge service that will connect people in need of the performance of small
tasks or errands with agents to perform those tasks.  Please tell us your intended business

Aleksandrs Sviks
Marika  Inc.
September 16, 2013
Page 3

 plan.  Please update your document throughout, the above examples are not exhaust ive,
to consistently describe your intended business.

7. This significance to you of your agreement with Superakcijas Company is unclear, even
though you have filed this agreement as a material contract.  Considering the contract
provides no assurances that Superakcijas will provide you with any minimum amount of
business, please tell us why you believe this contract is material to you.  Please also
disclose whether you have retained agents such that you have the ability to act upon the
“run errands services”  you describe here, as needed.

Plan of Operation, page 15

8. In each of the headers in this section, please revise to clarify, if true, that that the amount
of time needed  is reflected in months following the close of your offering.

Type of Errands, pag e 16

9. In the second paragraph under this heading, you refer to the profitability of your
operations.  Please revise to clarify that even if you have revenues after starting to sell
your services, there is no guarantee that you will ever become profitable.

Going Concern, page 17

10. Your  disclosure in the third  paragraph on page 1 8 indicates that $ 66,000 will only last
you one year and yet elsewhere, such as on page 15 , you indicate that $ 25,000 will allow
you to “conduct [y]our proposed operations for a  minimum period of one year.”  Please
revise to clarify.

Description of Business, page 19

How it Works, page 20

11. We note that prior to listing an agent you will perform some background checks on an
agent prior to listing the agent.  We also note that eBay and  Craigslist have been subject
to lawsuits concerning criminal and civil disputes in connection to services offered by
individuals listing services on their sites.   Please revise your business discussion to
address this issue.  Please also consider adding a risk factor addressing this risk to your
business.

The Competitive Advantages of Using our Services, page 20

12. Please augment you disclosure to discuss the competitive advantages of your services and
website versus those of other internet listing companies that customers may access to
obtain similar services like eBay and Craigslist.

Aleksandrs Sviks
Marika  Inc.
September 16, 2013
Page 4

 Industry Overview , page 20
13. We note that you cite www.ibisworld.com as the source for the statement that the
business concierge service industry has grown steadily over the last decade and it appears
to be the source for the other industry data you provide in this section.  Please prov ide us
with a copy of the report(s) that support your statements appropriately marked to
highlight the sections relied upon.  We further note that the reference in this section is to
the “business” concierge services.  Your descriptions of your services ar e not limited to
business concierge services.  If there are different kinds of concierge services and they
represent different markets and require different marketing, consider revising your
business description to reflect these different markets.

Compe tition, page 21

14. It appears that you are attempting to enter a market place that is dominated by established
internet service listing companies  like eBay and Craigslist .  Please revise your disclosure
to discuss the specific competiti ve nature of the market you plan to enter and eliminate
your reference to translation service providers as this does appear to be related to your
proposed business.

Plan of Distribution, page 25

15. We note that Mr. Aleksandrs Sviks  will be relying upon the safe harbor from  broker -
dealer registration found in Exchange Act Rule 3a -41.  Please provide us with the basis
for reliance upon such exemption.

Offering Period and Expiration Date, page 25

16. We note that you discuss the sale of 10,000,000 shares.  However, your prospe ctus is
only registering the sale of 5,000,000 shares.  Please revise.

Procedure for Subscribing, page 26

17. Please file the subscription agreement referenced under this heading as an exhibit  to your
registration statement .

Where you can find more informat ion, page 29

18. We note your disclosure that your fiscal year ends on October 31.  From your financial
statements, it appears that your fiscal year end is June 30.  Please advise or revise.

Exhibit 5.1

19. Counsel ’s reference to Altair International Corp. here is unclear.  Please revise.

Aleksandrs Sviks
Marika  Inc.
September 16, 2013
Page 5

 We urge all persons who are responsible for the accuracy and adequacy of the disclosure in
the filing to be certain that the filing includes the information the Securities Act of 19 33 and all
applicable Securities Act rules require.  Since the company and its management are in possession
of all facts relating to its disclosure, they are responsible for the accuracy and adequacy of the
disclosures they have made.

Notwithstanding our  comments, in the event you request acceleration of the effective date of
the pending registration statement please provide a written statement from the company
acknowledging that:

 should the Commission or the staff, acting pursuant to delegated authorit y, declare the
filing effective, it does not foreclose the Commission from taking any action with respect
to the filing ;

 the action of the Commission or  the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve  the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

 the company may not assert staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any p erson under federal
securities laws of the United States .

Please refer to Rules 460 and 461 regarding requests for acceleration.  We will consider a
written request for acceleration of the effective date of the registration statement as confirmation
of the fact that those requesting acceleration are aware of their respective responsibilities under
the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed
public offering of the securities specified in the above regist ration statement.  Please allow
adequate time for us to review any amendment prior to the requested effective date of the
registration statement.

Please contact Lisa Sellars , Staff Accountant , at (202) 551 -3348  or Jason Niethamer,
Assistant Chief Accountant at (202) 551 -3855  if you have any questions regarding comments on
the financial statements and related matters.   Please contact Scott Anderegg, Staff Attorney , at
(202) 551 -3342,  or me at (202) 551 -3720 with any  other questions.

Sincerely,

 /s/ Mara L. Ransom

  Mara L. Ransom
Assistant Director