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SEC Company Response from Ondas Holdings Inc. (ONDS) (CIK 0001646188) (ONDS) — May 3, 2018

Ondas Holdings Inc. (ONDS) (CIK 0001646188)
Date: May 3, 2018 · CIK: 0001646188 · Accession: 0001615774-18-003247

AI Filing Summary & Sentiment

File numbers found in text: 333-205271

Date
May 3, 2018
Author
Chief
Form
CORRESP
Company
Ondas Holdings Inc. (ONDS) (CIK 0001646188)

Letter

Via Edgar Division of Corporation Finance Attention: Heather Clark Re: Zev Ventures, Inc. Form 10-K for the Year Ended December 31, 2017 Filed March 28, 2018 File No. 333-205271

Dear Ms. Clark and Ms. Raminpour:

We are filing this correspondence regarding the annual report on Form 10-K (the “10-K”) in response to the letter, dated April 24, 2018, (the “Letter”), sent to Zev Turetsky, regarding Zev Ventures, Inc. (the “Company”). This response letter, along with the amended 10-K (the “10-K/A”), addresses the concerns you have expressed. The following numbered responses correspond to the comment number in the Letter.

Form 10-K for the Year Ended December 31, 2017

Item 9A. Controls and Procedures, page 7

1. Please amend your filing to provide management's annual report on internal control over financial reporting as required by Item 308(a) of Regulation S-K.

We have filed the 10-K/A in order to comply with the reporting as required by Item 308(a) of Regulation S-K.

Please direct your correspondence regarding this matter to the undersigned.

Very truly yours,
/s/
Matthew McMurdo, Esq.

Show Raw Text
CORRESP
1
filename1.htm

    MCMURDO
                                         LAW GROUP, LLC

        Matthew
        C. McMurdo | 917 318 2865 | matt@nannaronelaw.com

    3rd
                                         Floor

1185 Avenue of the Americas

        New
        York, NY 10036

May
3, 2018

Via
Edgar

United
State Securities and Exchange Commission

Division
of Corporation Finance

100
F. Street, N.E.

Washington,
DC 20549

Attention:   Heather
Clark

 Melissa
Raminpour

Re:
Zev Ventures, Inc.

Form
10-K for the Year Ended December 31, 2017

Filed
March 28, 2018

File
No. 333-205271

Dear
Ms. Clark and Ms. Raminpour:

We
are filing this correspondence regarding the annual report on Form 10-K (the “10-K”) in response to the letter, dated
April 24, 2018, (the “Letter”), sent to Zev Turetsky, regarding Zev Ventures, Inc. (the “Company”). This
response letter, along with the amended 10-K (the “10-K/A”), addresses the concerns you have expressed. The following
numbered responses correspond to the comment number in the Letter.

Form
10-K for the Year Ended December 31, 2017

Item
9A. Controls and Procedures, page 7

1.
Please amend your filing to provide management's annual report on internal control over financial reporting as required by Item
308(a) of Regulation S-K.

We
have filed the 10-K/A in order to comply with the reporting as required by Item 308(a) of Regulation S-K.

Please
direct your correspondence regarding this matter to the undersigned.

               Very truly yours,

  /s/
Matthew McMurdo, Esq.

    Matthew McMurdo, Esq.

cc:   Zev
Turetsky

        Chief
Executive Officer, Zev Ventures, Inc.