SEC Comment Letter for UPAY (UPYY) (CIK 0001677897) (UPYY) — Oct 11, 2016
UPAY (UPYY) (CIK 0001677897)
Date: Oct. 11, 2016 · CIK: 0001677897 · Accession: 0000000000-16-096616
AI Filing Summary & Sentiment
File numbers found in text: 333-212447
Letter
Mail Stop 4561 October 11 , 2016 Wouter A. Fouche Chief Executive Officer UPAY, Inc. 3010 LBJ Freeway, 12th Floor Dallas, TX 75234
Re: UPAY, Inc. Amendment No. 2 to Registration Statement on Form S -1 Filed August 11, 2016 File No. 333-212447
Dear Mr. Fouche :
Our preliminary review of your registration statement indicates that it fails to include an updated consent from your independent accountant. Therefore, we will not perform a detailed examination of the registration statement and we will not issue comments. We suggest that you consider filing a substantive amendment to correct this deficiency. As you prepare your amended document, please be aw are of the financial statement updating requirements of Rule 8-08 of Regulation S -X.
If you were to request acceleration of the effective date of the registration statement in its present form, we would likely recommend that the Commission deny your requ est.
Sincerely,
/s/ Katherine Wray
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Mail Stop 4561 October 11 , 2016 Wouter A. Fouche Chief Executive Officer UPAY, Inc. 3010 LBJ Freeway, 12th Floor Dallas, TX 75234 Re: UPAY, Inc. Amendment No. 2 to Registration Statement on Form S -1 Filed August 11, 2016 File No. 333-212447 Dear Mr. Fouche : Our preliminary review of your registration statement indicates that it fails to include an updated consent from your independent accountant. Therefore, we will not perform a detailed examination of the registration statement and we will not issue comments. We suggest that you consider filing a substantive amendment to correct this deficiency. As you prepare your amended document, please be aw are of the financial statement updating requirements of Rule 8-08 of Regulation S -X. If you were to request acceleration of the effective date of the registration statement in its present form, we would likely recommend that the Commission deny your requ est. Sincerely, /s/ Katherine Wray Katherine Wray Attorney -Adviser Office of Information Technologies and Services