SEC Comment Letter for Antiaging Quantum Living Inc. (AAQL) (CIK 0001672571) (AAQL) — Jul 27, 2016
Antiaging Quantum Living Inc. (AAQL) (CIK 0001672571)
Date: July 27, 2016 · CIK: 0001672571 · Accession: 0000000000-16-085933
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-211051
Letter
Mail Stop 3233 July 26 , 2016 Via E -mail Wanjun Xie , President and Director Achison Inc. 3906 Main Street Suite 207 Flushing, NY 11354
Re: Achison Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed July 13 , 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 o f 1933, the rules and regulations under that Act, and the requirements of the form because it does not appear that your financial statements were audited in accordance with the standards of the Public Company Accounting Oversight Board (United States) . We will not perform a detailed examination of the registration statement and we will not issue comments. We suggest that you consider filing a substantive amendment to correct the deficiencies.
If you were to request acceleration of the effective date of t he 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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Mail Stop 3233
July 26 , 2016
Via E -mail
Wanjun Xie , President and Director
Achison Inc.
3906 Main Street
Suite 207
Flushing, NY 11354
Re: Achison Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed July 13 , 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 o f 1933, the rules and
regulations under that Act, and the requirements of the form because it does not appear that your
financial statements were audited in accordance with the standards of the Public Company
Accounting Oversight Board (United States) . We will not perform a detailed examination of the
registration statement and we will not issue comments. We suggest that you consider filing a
substantive amendment to correct the deficiencies.
If you were to request acceleration of the effective date of t he 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