SEC Comment Letter 0000000000-24-007657 to AI Era Corp. (AERA)
AI Era Corp.
Date: July 5, 2024 · CIK: 0001605331 · Accession: 0000000000-24-007657
AI Filing Summary & Sentiment
File numbers found in text: 333-280489
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July 5, 2024
Chiyuan Deng
Chief Executive Officer
AB International Group Corp.
144 Main Street
Mt. Kisco, NY 10549
Re:AB International Group Corp.
Registration Statement on Form S-1
Filed June 26, 2024
File No. 333-280489
Dear Chiyuan Deng:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Ruairi Regan at 202-551-3269 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Scott Doney, Esq.