Correspondence 0001493152-24-011098 from AIRWA INC. (YYAI)
AIRWA INC.
Date: March 25, 2024 · CIK: 0001674440 · Accession: 0001493152-24-011098
AI Filing Summary & Sentiment
File numbers found in text: 001-41423
Referenced dates: March 13, 2024
Letter
Re: Connexa Sports Technologies Inc. Form 10-K for Fiscal Year Ended April 30, 2023 Filed September 14, 2023 File No. 001-41423
Dear Mr. Stertzel:
By letter dated March 13, 2024, the staff (the “Staff” or “your”) of the U.S. Securities and Exchange Commission (the “Commission”) provided Connexa Sports Technologies Inc. (the “Company” or “we”) with its comments to the Company’s Form 10-K for the fiscal year ended April 30, 2023 (the “2023 10-K”). We are in receipt of your letter and set forth below are the Company’s responses to the Staff’s comments. For your convenience, the comments are listed below, followed by the Company’s responses.
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.
Response:
On the date hereof, we are filing Amendment Number 1 to the 2023 10-K (the “Amendment”). The Amendment includes a revised audit opinion that now refers to both fiscal years covered in the audit, i.e., the fiscal year ended April 30, 2023 and the fiscal year ended April 30, 2022. In addition, the Company is filing, as exhibits to the Amendment, currently dated certifications from the Company’s Chief Executive Officer and Chief Financial Officer.
Thank you for your assistance in reviewing this filing.
Very
truly yours,
Mike
Ballardie
Show Raw Text
CORRESP
1
filename1.htm
Connexa
Sports Technologies Inc.
2709
N. Rolling Road, Suite 138
Windsor
Mill, MD 21244
March
25, 2024
Kevin
Stertzel
U.S.
Securities & Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Connexa Sports Technologies Inc.
Form
10-K for Fiscal Year Ended April 30, 2023
Filed
September 14, 2023
File
No. 001-41423
Dear
Mr. Stertzel:
By
letter dated March 13, 2024, the staff (the “Staff” or “your”) of the U.S. Securities and Exchange
Commission (the “Commission”) provided Connexa Sports Technologies Inc. (the “Company” or “we”)
with its comments to the Company’s Form 10-K for the fiscal year ended April 30, 2023 (the “2023 10-K”). We
are in receipt of your letter and set forth below are the Company’s responses to the Staff’s comments. For your convenience,
the comments are listed below, followed by the Company’s responses.
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.
Response:
On
the date hereof, we are filing Amendment Number 1 to the 2023 10-K (the “Amendment”). The Amendment includes a revised audit
opinion that now refers to both fiscal years covered in the audit, i.e., the fiscal year ended April 30, 2023 and the fiscal year ended
April 30, 2022. In addition, the Company is filing, as exhibits to the Amendment, currently dated certifications from the Company’s
Chief Executive Officer and Chief Financial Officer.
Thank
you for your assistance in reviewing this filing.
Very
truly yours,
Mike
Ballardie
Chief
Executive Officer
Connexa
Sports Technologies Inc.