Correspondence 0001493152-24-014148 from AIRWA INC. (YYAI)
AIRWA INC.
Date: April 10, 2024 · CIK: 0001674440 · Accession: 0001493152-24-014148
AI Filing Summary & Sentiment
File numbers found in text: 001-41423
Referenced dates: March 29, 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 29, 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 Amendment No. 1 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 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.
Response:
On the date hereof, we are filing Amendment Number 2 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 with respect to the financial position of the Company. 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
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Connexa
Sports Technologies Inc.
2709
N. Rolling Road, Suite 138
Windsor
Mill, MD 21244
April
10, 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 29, 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 Amendment No. 1 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 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.
Response:
On
the date hereof, we are filing Amendment Number 2 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 with respect to the financial position of the Company. 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.