SEC Company Response from Beyond Air, Inc. (XAIR) (CIK 0001641631) (XAIR) — Jan 5, 2016
Beyond Air, Inc. (XAIR) (CIK 0001641631)
Date: Jan. 5, 2016 · CIK: 0001641631 · Accession: 0001078782-16-002129
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-207220
Referenced dates: December 23, 2015
Letter
Division of Corporation Finance Securities and Exchange Commission Office of Information KokiCare, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed December 11, 2015 File No. 333-207220
Dear Mr. Crispino:
We are in receipt of your comment letter dated December 23, 2015 regarding the above referenced filing. We have incorporated the required information into our amended registration statement and have provided the following response.
Implications of Being an Emerging Growth Company, page 3
1. We note that you removed the disclosure indicating that you “have elected not to use the extended transition period” for complying with new and revised accounting standards. Please revise to reinstate this disclosure and as previously requested, revise to disclose that your election to opt out of the extended transition period for complying with new and revised accounting standards is irrevocable. Alternatively, explain why you believe revision is not necessary.
Response: revised
Sincerely,
/s/ Jason Lane
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CORRESP 1 filename1.htm SEC Response Letter KokiCare, Inc. Jason Lane 26716 Via Colina Stevenson Ranch, CA 91381 January 5, 2016 Division of Corporation Finance Securities and Exchange Commission 100 F Street NE Washington, DC 20549 Attn: Matthew Crispino Staff Attorney Office of Information Technologies and Services Re: Response to SEC Comment Letter Dated December 23, 2015 KokiCare, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed December 11, 2015 File No. 333-207220 Dear Mr. Crispino: We are in receipt of your comment letter dated December 23, 2015 regarding the above referenced filing. We have incorporated the required information into our amended registration statement and have provided the following response. Implications of Being an Emerging Growth Company, page 3 1. We note that you removed the disclosure indicating that you “have elected not to use the extended transition period” for complying with new and revised accounting standards. Please revise to reinstate this disclosure and as previously requested, revise to disclose that your election to opt out of the extended transition period for complying with new and revised accounting standards is irrevocable. Alternatively, explain why you believe revision is not necessary. Response: revised Sincerely, /s/ Jason Lane Jason Lane Chief Executive Officer, Financial Officer and Chief Accounting Officer