SEC Comment Letter 0000000000-24-002776 to AIRWA INC. (YYAI)
AIRWA INC.
Date: March 13, 2024 · CIK: 0001674440 · Accession: 0000000000-24-002776
AI Filing Summary & Sentiment
File numbers found in text: 001-41423
Letter
United States securities and exchange commission logo March 13, 2024 Mike Ballardie Chief Executive Officer Connexa Sports Technologies Inc. 2709 North Rolling Road, Suite 138 Windsor Mill, MD 21244 Re:Connexa Sports Technologies Inc. Form 10-K for Fiscal Year Ended April 30, 2023 Filed September 14, 2023 File No. 001-41423 Dear Mike Ballardie: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for Fiscal Year Ended April 30, 2023 Report of Independent Registered Public Accounting Firm, page F-2 1.We note the audit opinion included in your filing only provides audit coverage as of and for the year ended April 30, 2023. Please obtain from your independent registered public accounting firm, an audit opinion that provides audit coverage for all periods presented in your filing. In closing, 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.
FirstName LastNameMike Ballardie Comapany NameConnexa Sports Technologies Inc. March 13, 2024 Page 2 FirstName LastName Mike Ballardie Connexa Sports Technologies Inc. March 13, 2024 Page 2 Please contact Dale Welcome at 202-551-3865 or Kevin Stertzel at 202-551-3723 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
March 13, 2024
Mike Ballardie
Chief Executive Officer
Connexa Sports Technologies Inc.
2709 North Rolling Road, Suite 138
Windsor Mill, MD 21244
Re:Connexa Sports Technologies Inc.
Form 10-K for Fiscal Year Ended April 30, 2023
Filed September 14, 2023
File No. 001-41423
Dear Mike Ballardie:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for Fiscal Year Ended April 30, 2023
Report of Independent Registered Public Accounting Firm, page F-2
1.We note the audit opinion included in your filing only provides audit coverage as of and
for the year ended April 30, 2023. Please obtain from your independent registered public
accounting firm, an audit opinion that provides audit coverage for all periods presented in
your filing.
In closing, 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.
FirstName LastNameMike Ballardie
Comapany NameConnexa Sports Technologies Inc.
March 13, 2024 Page 2
FirstName LastName
Mike Ballardie
Connexa Sports Technologies Inc.
March 13, 2024
Page 2
Please contact Dale Welcome at 202-551-3865 or Kevin Stertzel at 202-551-3723 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing