SEC Comment Letter for Antiaging Quantum Living Inc. (AAQL) (CIK 0001672571) (AAQL) — May 10, 2016
Antiaging Quantum Living Inc. (AAQL) (CIK 0001672571)
Date: May 10, 2016 · CIK: 0001672571 · Accession: 0000000000-16-075687
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-211051
Letter
May 10, 2016 Wanjun Xie , President and Director Achison Inc. 3906 Main Street Suite 207 Flushing, NY 11354
Re: Achison Inc. Registration Statement on Form S-1 Filed May 2, 2016 File No. 333-211051
Dear Mr. Xie :
Our preliminary review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations under that Act, and the requirements of the form because it does not contain audited financial statements in accordance with Article 8 of Regulation S -X. We will not perform a detailed examination of the registration statement and we will not issue comments. We suggest that yo u consider filing a substantive amendment to correct the deficiencies.
If you were to request acceleration of the effective date of the registration statement in its present form, we would likely recommend that the Commission deny your request.
Sincerely,
/s/ Sonia Gupta Barros
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May 10, 2016 Wanjun Xie , President and Director Achison Inc. 3906 Main Street Suite 207 Flushing, NY 11354 Re: Achison Inc. Registration Statement on Form S-1 Filed May 2, 2016 File No. 333-211051 Dear Mr. Xie : Our preliminary review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations under that Act, and the requirements of the form because it does not contain audited financial statements in accordance with Article 8 of Regulation S -X. We will not perform a detailed examination of the registration statement and we will not issue comments. We suggest that yo u consider filing a substantive amendment to correct the deficiencies. If you were to request acceleration of the effective date of the registration statement in its present form, we would likely recommend that the Commission deny your request. Sincerely, /s/ Sonia Gupta Barros Sonia Gupta Barros Assistant Director Office of Real Estate and Commodities