SEC Comment Letter 0000000000-24-003398 to AIRWA INC. (YYAI)
AIRWA INC.
Date: March 29, 2024 · CIK: 0001674440 · Accession: 0000000000-24-003398
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41423
Letter
United States securities and exchange commission logo March 29, 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. Amendment No. 1 to Form 10-K for Fiscal Year Ended April 30, 2023 Filed March 25, 2024 Response dated March 25, 2024 File No. 001-41423 Dear Mike Ballardie: We have reviewed your March 25, 2024 response to our comment letter 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. Unless we note otherwise, any references to prior comments are to comments in our March 13, 2024 letter. Amendment No. 1 to Form 10-K for Fiscal Year Ended April 30, 2023 Report of Independent Registered Public Accounting Firm, page F-2 1.We note your response and the amendment to your Form 10-K. Please have your independent registered public accounting firm revise the last sentence of the opinion paragraph to also refer to the financial position of the company as of April 30, 2022.
FirstName LastNameMike Ballardie Comapany NameConnexa Sports Technologies Inc. March 29, 2024 Page 2 FirstName LastName Mike Ballardie Connexa Sports Technologies Inc. March 29, 2024 Page 2 Please contact Dale Welcome at 202-551-3865 or Kevin Stertzel at 202-551-3723 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
March 29, 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.
Amendment No. 1 to Form 10-K for Fiscal Year Ended April 30, 2023
Filed March 25, 2024
Response dated March 25, 2024
File No. 001-41423
Dear Mike Ballardie:
We have reviewed your March 25, 2024 response to our comment letter 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. Unless
we note otherwise, any references to prior comments are to comments in our March 13, 2024
letter.
Amendment No. 1 to Form 10-K for Fiscal Year Ended April 30, 2023
Report of Independent Registered Public Accounting Firm, page F-2
1.We note your response and the amendment to your Form 10-K. Please have your
independent registered public accounting firm revise the last sentence of the opinion
paragraph to also refer to the financial position of the company as of April 30, 2022.
FirstName LastNameMike Ballardie
Comapany NameConnexa Sports Technologies Inc.
March 29, 2024 Page 2
FirstName LastName
Mike Ballardie
Connexa Sports Technologies Inc.
March 29, 2024
Page 2
Please contact Dale Welcome at 202-551-3865 or Kevin Stertzel at 202-551-3723 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Manufacturing