SEC Comment Letter for Ondas Holdings Inc. (ONDS) (CIK 0001646188) (ONDS) — Aug 19, 2016
Ondas Holdings Inc. (ONDS) (CIK 0001646188)
Date: Aug. 19, 2016 · CIK: 0001646188 · Accession: 0000000000-16-089290
AI Filing Summary & Sentiment
File numbers found in text: 333-205271
Letter
Mail Stop 3561 August 18, 201 6 Zev Turetsky Chief Executive Officer Zev Ventures, Inc. 500C Grand St. Apartment 3G New York NY, 10002
Re: Zev Ventures, Inc. Amendment No. 8 to Registration Statement on Form S-1 Filed August 4 , 201 6 File No. 333-205271
Dear Mr. Turetsky :
We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so 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 amen dment 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. Unless we note otherwise, our refere nces to prior comments are to comments in our July 28 , 201 6 letter .
General
1. Please provide an updated auditor’s consent in your next amendment.
2. Please provide updated financial statements pursuant to Rule 8 -08 of Regulation S -X in your next amendment .
Zev Turetsky Zev Ventures, Inc. August 18, 2016 Page 2
Certain Relationships and Related Transactions, page 22
3. We note your response to our prior comment 1. Please disclose the amount of principal paid on the loan. Additionally d isclose why the company owes $45,503 when the amount loaned was only $26,303 . Based on the notes to your financial statements it appears the loan bears no interest.
You may contact Heather Clark at (202) 551 -3624 or Jean Yu at (202) 551 -3305 if you have questions regarding comments on the financial statements and relate d matters. Please contact Ryan Adams at (202) 551 -3191 or me at (202) 551 -3859 with any other questions.
Sincerely,
/s/ John Dana Brown
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Mail Stop 3561 August 18, 201 6 Zev Turetsky Chief Executive Officer Zev Ventures, Inc. 500C Grand St. Apartment 3G New York NY, 10002 Re: Zev Ventures, Inc. Amendment No. 8 to Registration Statement on Form S-1 Filed August 4 , 201 6 File No. 333-205271 Dear Mr. Turetsky : We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so 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 amen dment 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. Unless we note otherwise, our refere nces to prior comments are to comments in our July 28 , 201 6 letter . General 1. Please provide an updated auditor’s consent in your next amendment. 2. Please provide updated financial statements pursuant to Rule 8 -08 of Regulation S -X in your next amendment . Zev Turetsky Zev Ventures, Inc. August 18, 2016 Page 2 Certain Relationships and Related Transactions, page 22 3. We note your response to our prior comment 1. Please disclose the amount of principal paid on the loan. Additionally d isclose why the company owes $45,503 when the amount loaned was only $26,303 . Based on the notes to your financial statements it appears the loan bears no interest. You may contact Heather Clark at (202) 551 -3624 or Jean Yu at (202) 551 -3305 if you have questions regarding comments on the financial statements and relate d matters. Please contact Ryan Adams at (202) 551 -3191 or me at (202) 551 -3859 with any other questions. Sincerely, /s/ John Dana Brown John Dana Brown Attorney Advisor Office of Transportation and Leisure cc: William Eilers Eilers Law Group, P.A.