Correspondence 0001575872-25-000279 from EOS INC. (CIK 0001651958)
EOS INC. (CIK 0001651958)
Date: April 2, 2025 · CIK: 0001651958 · Accession: 0001575872-25-000279
AI Filing Summary & Sentiment
File numbers found in text: 000-55661
Referenced dates: March 4, 2025
Letter
BARNETT & LINN
ATTORNEYS AT LAW
60 Kavenish Drive • Rancho Mirage, CA 92270
www.barnettandlinn.com
WILLIAM B. BARNETT
TELEPHONE: 422-599-1299
Attorney/Principal
wbarnett@wbarnettlaw.com
April 2, 2025
Mr. Nicholas O’Leary, Esq.
US Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
Washington, D.C. 20549
Re: EOS INC. (the “Registrant”)
Amendment No. 5 to Form 10-K For the fiscal year ended December 31, 2023, Filed April 16, 2024
Response dated April 2, 2025
File No. 000-55661
Mr. O’Leary:
The Registrant hereby files its Amendment No. 5 to Form 10-K (“Amendment No.5”). The Amendment No. 5 has been revised in accordance with the Commission’s comment letter dated March 4, 2025 (the “Comment Letter”).
To assist the staff in its review of Registrant’s responses, we have provided a copy of Amendment No. 6 “marked to show changes”, and our responses below correspond to each comment number in the Comment Letter.
Amendment No. 4 to Form 10-K for the fiscal year ended December 31,
Part I
Item 1. Business, page 5
1. In accordance with your comment, we have expanded the disclosure as requested Under Business on pages 14, 15 and 16.
2. In accordance with your comment, we have expanded the disclosure as requested Under Business on pages 14, 15 and 16.
We believe that we have responded to all your comments both written and oral, fairly and reasonably. Please do not hesitate to contact the undersigned as soon as possible should you have any further questions or comments.
Thank you for your cooperation and courtesies in this matter.
Very truly yours,
Barnett & Linn
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filename1.htm
BARNETT
& LINN
ATTORNEYS
AT LAW
60 Kavenish Drive • Rancho Mirage, CA 92270
www.barnettandlinn.com
WILLIAM B. BARNETT
TELEPHONE: 422-599-1299
Attorney/Principal
wbarnett@wbarnettlaw.com
April 2, 2025
Mr. Nicholas O’Leary, Esq.
US Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
Washington, D.C. 20549
Re: EOS INC. (the “Registrant”)
Amendment No. 5 to Form 10-K For the fiscal year ended December
31, 2023, Filed April 16, 2024
Response dated April 2, 2025
File No. 000-55661
Mr. O’Leary:
The Registrant hereby files its Amendment No. 5 to
Form 10-K (“Amendment No.5”). The Amendment No. 5 has been revised in accordance with the Commission’s comment letter
dated March 4, 2025 (the “Comment Letter”).
To assist the staff in its review of Registrant’s
responses, we have provided a copy of Amendment No. 6 “marked to show changes”, and our responses below correspond to each
comment number in the Comment Letter.
Amendment No. 4 to Form 10-K for the fiscal year ended December 31,
2023
Part I
Item 1. Business, page 5
1. In accordance with your comment, we have expanded the disclosure as requested Under Business on pages 14, 15 and 16.
2. In accordance with your comment, we have expanded the disclosure as requested Under Business on pages 14, 15 and 16.
We believe that we have responded to all your comments
both written and oral, fairly and reasonably. Please do not hesitate to contact the undersigned as soon as possible should you have any
further questions or comments.
Thank you for your cooperation and courtesies in this
matter.
Very truly yours,
Barnett & Linn
William B. Barnett
WBB:lg
cc/ Mr. He-Siang Yang, CEO