SEC Company Response from Antiaging Quantum Living (AAQL) — Jun 30, 2017
Antiaging Quantum Living Inc.
Date: June 30, 2017 · CIK: 0001672571 · Accession: 0001672571-17-000011
AI Filing Summary & Sentiment
File numbers found in text: 333-211051
Letter
CORRESP for the SEC letter of the Registration Satement on Form S-1
Achison INC CIK: 0001672571 3906 Main Street, 207
Flushing, NY11354
June 29, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Commodities
100 F Street, N.E.
Washington, DC 20549
Attention:
Folake Ayoola
Stacie Gorman
Paul Cline
Wilson Lee
Re: Achison Inc
Amendment No. 7 to Registration Satement on Form S-1
Filed May 18, 2017
File No. 333-211051
General
1. Please confirm that you reasonably expect to offer and sell the registered $99.9 billion shares of common stock in the next two years. Refer to Rule 415(a)(2).
Please see the amended contents on page 1 of Form S-1/A on June 29, 2017.
Please see the removed contents of the Undertakings on pages 29 of Form S-1/A on June 29, 2017.
2. Please revise to update the financial statements through the fiscal quarter ended March 31, 2017 in accordance to Rule 8-08 of Regulation S-X.
Please see the amended contents of the Financial Statement on pages 12 of Form S-1/A on June 29, 2017.
Exhibit 23
3. Please include updated consents from your independent accountants in your next preeffective amendment. Please be advised that the consents for the inclusion of the reports from your independent accountants in the registration statement prior to effectiveness should not be older than 30 days.
Please see Exhibits 23.1, 23.2 and 23.3 of Form S-1/A on June 29, 2017.
Wanjun Xie
Wanjun Xie President
Achison Inc
Date: June 29, 2017
Show Raw Text
CORRESP
1
filename1.htm
CORRESP
CORRESP for the SEC letter of the Registration Satement on Form S-1
Achison INC
CIK: 0001672571
3906 Main Street, 207
Flushing, NY11354
June 29, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Commodities
100 F Street, N.E.
Washington, DC 20549
Attention:
Folake Ayoola
Stacie Gorman
Paul Cline
Wilson Lee
Re: Achison Inc
Amendment No. 7 to Registration Satement on Form S-1
Filed May 18, 2017
File No. 333-211051
General
1. Please confirm that you reasonably expect to offer and sell the registered $99.9 billion shares of common stock in the next two years. Refer to Rule 415(a)(2).
Please see the amended contents on page 1 of Form S-1/A on June 29, 2017.
Please see the removed contents of the Undertakings on pages 29 of Form S-1/A on June 29, 2017.
2. Please revise to update the financial statements through the fiscal quarter ended March 31, 2017 in accordance to Rule 8-08 of Regulation S-X.
Please see the amended contents of the Financial Statement on pages 12 of Form S-1/A on June 29, 2017.
Exhibit 23
3. Please include updated consents from your independent accountants in your next preeffective amendment. Please be advised that the consents for the inclusion of the reports from your independent accountants in the registration statement prior to effectiveness should not be older than 30 days.
Please see Exhibits 23.1, 23.2 and 23.3 of Form S-1/A on June 29, 2017.
Wanjun Xie
Wanjun Xie
President
Achison Inc
Date: June 29, 2017