SEC Comment Letter for ModuLink Inc. (MDLK) (CIK 0001611046) (MDLK) — Jun 22, 2015
ModuLink Inc. (MDLK) (CIK 0001611046)
Date: June 22, 2015 · CIK: 0001611046 · Accession: 0000000000-15-032703
AI Filing Summary & Sentiment
Reasoning
Letter
June 22, 2015 VIA E -MAIL Nate Engel Chief Executive Officer International Endeavors Corporation 43020 Blackdeer Loop Temecula, California 92590
Re: International Endeavors Corporation Registration Statement on Form S -1 and S -1/A Filed on March 10, 2015 and May 14, 2015 File No. 333 -202639
Dear Mr. Engel :
We note that your financial statements for the period from inception (May 7, 2014) through December 31, 2014 was audited by Harris & Gillespie CPA’s PLLC. Effective June 16, 2015, the Public Company Accounting Oversight Board ("PCAOB") revoked the registration of Harris & Gillespie CPA’s PLLC. You can find a copy of the order at http://pcaobus.org/Enforcement/Decisions/Documents/Harris.pdf
As Harris & Gillespie CPA’s PLLC is no longer registered with the PCAOB; you may not include its audit reports or consents in your filing s with the Commission on or after June 16, 2015. If Harris & Gillespie CPA’s PLLC audited a year that you are required to include in your filings with the Commission, you should have a firm that is registered with the PCAOB re -audit that year.
Please f ile an Item 4.01 Form 8 -K to include all of the information required by that Item within four days of the date of this letter. In providing the information that Item 304 of Regulation S -K requires, please also indicate that the PCAOB has revoked the registration of your prior auditor, Harris & Gillespie CPA’s PLLC. If you are unable to obtain an Exhibit 16 letter from Harris & G illespie CPA’s PLLC at the time you file your Form 8 -K, please disclose this fact in the Form 8 -K.
Nate Engel International Endeavors Corporation June 22 , 2015 Page 2
If you have any questions, please contact Wilson K. Lee , Senior Staff Accountant at 202 - 551-3468 .
Sincerely,
/s/ Daniel L. Gordon
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June 22, 2015
VIA E -MAIL
Nate Engel
Chief Executive Officer
International Endeavors Corporation
43020 Blackdeer Loop
Temecula, California 92590
Re: International Endeavors Corporation
Registration Statement on Form S -1 and S -1/A
Filed on March 10, 2015 and May 14, 2015
File No. 333 -202639
Dear Mr. Engel :
We note that your financial statements for the period from inception (May 7, 2014)
through December 31, 2014 was audited by Harris & Gillespie CPA’s PLLC. Effective June 16,
2015, the Public Company Accounting Oversight Board ("PCAOB") revoked the registration of
Harris & Gillespie CPA’s PLLC. You can find a copy of the order at
http://pcaobus.org/Enforcement/Decisions/Documents/Harris.pdf
As Harris & Gillespie CPA’s PLLC is no longer registered with the PCAOB; you may
not include its audit reports or consents in your filing s with the Commission on or after June 16,
2015. If Harris & Gillespie CPA’s PLLC audited a year that you are required to include in your
filings with the Commission, you should have a firm that is registered with the PCAOB re -audit
that year.
Please f ile an Item 4.01 Form 8 -K to include all of the information required by that Item
within four days of the date of this letter. In providing the information that Item 304 of
Regulation S -K requires, please also indicate that the PCAOB has revoked the registration of
your prior auditor, Harris & Gillespie CPA’s PLLC. If you are unable to obtain an Exhibit 16
letter from Harris & G illespie CPA’s PLLC at the time you file your Form 8 -K, please disclose
this fact in the Form 8 -K.
Nate Engel
International Endeavors Corporation
June 22 , 2015
Page 2
If you have any questions, please contact Wilson K. Lee , Senior Staff Accountant at 202 -
551-3468 .
Sincerely,
/s/ Daniel L. Gordon
Daniel L. Gordon
Senior Assistant Chief Accountant