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SEC Comment Letter 0000000000-24-002236 to AIRWA INC. (YYAI)

AIRWA INC.
Date: Feb. 28, 2024 · CIK: 0001674440 · Accession: 0000000000-24-002236

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File numbers found in text: 333-277336

Date
February 28, 2024
Author
Mark Radom
Form
UPLOAD
Company
AIRWA INC.

Letter

United States securities and exchange commission logo February 28, 2024 Mark Radom General Counsel Connexa Sports Technologies Inc. 2709 N. Rolling Road , Suite 138 Windsor Mill , MD 21244 Re:Connexa Sports Technologies Inc. Registration Statement on Form S-1 Filed on February 23, 2024 File No. 333-277336 Dear Mark Radom: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Bradley Ecker at 202-551-4985 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
February 28, 2024
Mark Radom
General Counsel
Connexa Sports Technologies Inc.
2709 N. Rolling Road , Suite 138
Windsor Mill , MD 21244
Re:Connexa Sports Technologies Inc.
Registration Statement on Form S-1
Filed on February 23, 2024
File No. 333-277336
Dear Mark Radom:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Bradley Ecker at 202-551-4985 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing