Correspondence 0001575872-25-000057 from UPAY (UPYY)
UPAY
Date: Jan. 14, 2025 · CIK: 0001677897 · Accession: 0001575872-25-000057
AI Filing Summary & Sentiment
File numbers found in text: 000-55747
Referenced dates: January 6, 2025
Letter
Securities and Exchange Commission Division of Corporation Finance Washington, D.C. Attn: Mellisa Kindelan Re: UPAY, Inc. (the “Company”), Form 10-K for the Fiscal Year ended February 29, 2024; Forms 10-Q; (File Number 000-55747))
Dear Sir or Madam:
Please be advised that in response to the Division of Corporation’s Comment Letter dated January 6, 2025, 2023, the Company filed the following:
Form 10-K/A for the Fiscal Year ended February 29, 2024
Form 10-Q/A for the Quarter ended May 31, 2024
Form 10-Q/A for the Quarter ended August 31, 2024
Form 10-Q for the Quarter ended November 30, 2024.
The Company respectfully requests whether the Corporation Finance will be issuing any further comments or whether it will be issuing a Close of Review Letter.
Please contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com, should you have any questions regarding this matter.
Thank you.
Sincerely yours,
/s/ Jaco C. Folscher
Show Raw Text
CORRESP 1 filename1.htm UPAY, INC., 3010 LBJ Freeway, 12 Floor Dallas, Texas 75234 January 14, 2025 FILED AS CORRESPONDENCE ON EDGAR Securities and Exchange Commission Division of Corporation Finance Washington, D.C. Attn: Mellisa Kindelan Re: UPAY, Inc. (the “Company”), Form 10-K for the Fiscal Year ended February 29, 2024; Forms 10-Q; (File Number 000-55747)) Dear Sir or Madam: Please be advised that in response to the Division of Corporation’s Comment Letter dated January 6, 2025, 2023, the Company filed the following: Form 10-K/A for the Fiscal Year ended February 29, 2024 Form 10-Q/A for the Quarter ended May 31, 2024 Form 10-Q/A for the Quarter ended August 31, 2024 Form 10-Q for the Quarter ended November 30, 2024. The Company respectfully requests whether the Corporation Finance will be issuing any further comments or whether it will be issuing a Close of Review Letter. Please contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com, should you have any questions regarding this matter. Thank you. Sincerely yours, /s/ Jaco C. Folscher By: Jaco C. Folscher Chief Executive Officer/Chief Financial Officer