SEC Comment Letter for OZOP ENERGY SOLUTIONS, INC. (OZSC) (CIK 0001679817) (OZSC) — Feb 7, 2018
OZOP ENERGY SOLUTIONS, INC. (OZSC) (CIK 0001679817)
Date: Feb. 7, 2018 · CIK: 0001679817 · Accession: 0000000000-18-004297
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Reasoning
File numbers found in text: 333-212821
Letter
Mail Stop 3561 February 6 , 2018 Denis Razvodovskij President Newmarkt Corp. P.O.Box 1408 5348 Vegas Drive Las Vegas, Nevada 89108
Re: Newmarkt Corp Form 10 -K for Fiscal Year Ended April 30 , 201 7 Filed July 27, 2017 Amendment No. 1 to Form 10 -Q for the Fiscal Quarter Ended July 31, 2017 Filed January 25, 2018 File No. 333-212821
Dear Mr. Razvodovskij :
We have reviewed your January 25, 2018 response to our comment letter and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to these comments within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances , please tell us why in your response.
After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 24, 2018 letter.
Form 10 -K for Fiscal Year Ended April 30, 2017
Item 15. Exhibits
1. We note your response to our previous comment 1. Please note that our prior comment 1 was also in regard to the Form 10 -K noted above. Please amend this filing to include the certifications of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a -14(a) or 15d -14(a) pertaini ng to section 302 of The Sarbanes -Oxley Act of 2002 (exhibit 31) and pursuant to Securities Exchange Act of 1934 Rule 13a -14(b) or 15d -14(b) pertaining to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes -Oxley Act of 2002 (exhibit 32).
Denis Razvodovskij Newmarkt Corp. February 6, 2018 Page 2
Amendment No. 1 to Form 10 -Q for the Fiscal Quarter Ended July 31 , 2017
Exhibit 31
2. Please amend this filing to include a properly signed certification of the Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d -14(a) . Additionally, revise the title of this certification as it pertains to section 302 of The Sarbanes -Oxley Act of 2002 .
You may contact Aamira Chaudhry at 202 -551-3389 or Doug Jones at 202 -551-3309 if you have questions regarding comments on the financial statements and related matters. Please contact me at 202 -551-3380 with any other questions.
Sincerely,
/s/ Lyn Shenk
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Mail Stop 3561
February 6 , 2018
Denis Razvodovskij
President
Newmarkt Corp.
P.O.Box 1408
5348 Vegas Drive
Las Vegas, Nevada 89108
Re: Newmarkt Corp
Form 10 -K for Fiscal Year Ended April 30 , 201 7
Filed July 27, 2017
Amendment No. 1 to Form 10 -Q for the Fiscal Quarter Ended July 31, 2017
Filed January 25, 2018
File No. 333-212821
Dear Mr. Razvodovskij :
We have reviewed your January 25, 2018 response to our comment letter and have the
following comments. In some of our comments, we may ask you to provide us with information
so we may better understand your disclosure.
Please respond to these comments within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances , please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Unless we note otherwise, our references to prior comments are to comments in our January 24,
2018 letter.
Form 10 -K for Fiscal Year Ended April 30, 2017
Item 15. Exhibits
1. We note your response to our previous comment 1. Please note that our prior comment 1
was also in regard to the Form 10 -K noted above. Please amend this filing to include the
certifications of Chief Executive Officer and Chief Financial Officer pursuant to
Securities Exchange Act of 1934 Rule 13a -14(a) or 15d -14(a) pertaini ng to section 302 of
The Sarbanes -Oxley Act of 2002 (exhibit 31) and pursuant to Securities Exchange Act of
1934 Rule 13a -14(b) or 15d -14(b) pertaining to 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes -Oxley Act of 2002 (exhibit 32).
Denis Razvodovskij
Newmarkt Corp.
February 6, 2018
Page 2
Amendment No. 1 to Form 10 -Q for the Fiscal Quarter Ended July 31 , 2017
Exhibit 31
2. Please amend this filing to include a properly signed certification of the Chief Executive
Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule
13a-14(a) or 15d -14(a) . Additionally, revise the title of this certification as it pertains to
section 302 of The Sarbanes -Oxley Act of 2002 .
You may contact Aamira Chaudhry at 202 -551-3389 or Doug Jones at 202 -551-3309 if
you have questions regarding comments on the financial statements and related matters. Please
contact me at 202 -551-3380 with any other questions.
Sincerely,
/s/ Lyn Shenk
Lyn Shenk
Branch Chief
Office of Transportation and Leisure