SEC Comment Letter 0000000000-25-000455 to UPAY (UPYY)
UPAY
Date: Jan. 15, 2025 · CIK: 0001677897 · Accession: 0000000000-25-000455
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File numbers found in text: 000-55747
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January 15, 2025
Jaco C. Folscher
Chief Executive Officer
UPAY, Inc.
3010 LBJ Freeway, 12th Floor
Dallas, TX 75234
Re:UPAY, Inc.
Form 10-K for the Year Ended February 29, 2024
File No. 000-55747
Dear Jaco C. Folscher:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Technology