CORRESP Filing
AI Era Corp.
Date: March 31, 2026 · CIK: 0001605331 · Accession: 0001663577-26-000083
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294532
Letter
Division of Corporation Finance Re: AI Era Corp. Registration Statement on Form S-1 Filed March 23, 2026 File No. 333-294532
Dear Ms. Paulemon:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, AI Era Corp. (the "Company") hereby requests acceleration of the effective date of the above-mentioned Registration Statement on Form S-1, as amended, to 4:00 PM Eastern Standard Time on Thursday, April 2, 2026, or as soon thereafter as is practicable.
Thank you for your assistance. Please call with any questions.
By:
/s/ Ahmad Moradi
Ahmad Moradi
Chief Executive Officer
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CORRESP 1 filename1.htm AI ERA CORP. 144 Main Street, Mt. Kisco, NY 10549 (917) 336-2398 March 31, 2026 THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION Attn: Stacie Gorman Division of Corporation Finance Mail Stop 7010 100 F. Street NE Washington, D.C. 20549-7010 Re: AI Era Corp. Registration Statement on Form S-1 Filed March 23, 2026 File No. 333-294532 Dear Ms. Paulemon: Pursuant to Rule 461 under the Securities Act of 1933, as amended, AI Era Corp. (the "Company") hereby requests acceleration of the effective date of the above-mentioned Registration Statement on Form S-1, as amended, to 4:00 PM Eastern Standard Time on Thursday, April 2, 2026, or as soon thereafter as is practicable. Thank you for your assistance. Please call with any questions. By: /s/ Ahmad Moradi Ahmad Moradi Chief Executive Officer