SEC Comment Letter for Onar Holding Corp (ONAR) (CIK 0001682265) (ONAR) — Jan 23, 2017
Onar Holding Corp (ONAR) (CIK 0001682265)
Date: Jan. 23, 2017 · CIK: 0001682265 · Accession: 0000000000-17-002286
AI Filing Summary & Sentiment
Referenced dates: January 11, 2017
Letter
Mail Stop 4631 January 23, 2017 Via E -Mail Michael Chavez President Reliant Holdings, Inc. 12343 Hymeadow Drive, Suite 3 -A Austin, Texas 78750
Re: Reliant Holdings, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed January 13, 2017 File No. 333 -214274
Dear Mr. Chavez :
We have reviewed your amended registration statement and have the following comment . Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewi ng any amendment to your registration statement and the information you provide in response to this comment , we may have additional comments.
Management’s Discussion and Analysis of Financial Condition . . ., page 40
1. We note your response to comment 4 in our letter dated January 11, 2017 and we re -issue our comment. Please revise your disclosure throughout this section to discuss the specific reasons for the changes in your operating results so that potential investors gain better insight into your res ults, particularly for trend purposes and discerning future prospects.
Michael Chavez Reliant Holdings, Inc. January 23, 2017 Page 2
You may contact Tracey McKoy (Staff Accountant) at 202-551-3772 or Terence O’Brien (Accounting Branch Chief ) at 202-551-3355 if you have questions regarding the financial statements and related matters. Please contact Frank Pigott (Staff Attorney) at 202-551-3570 or me at 202-551-3729 with any other questions.
Sincerely,
/s/ Craig Slivka, for
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Mail Stop 4631 January 23, 2017 Via E -Mail Michael Chavez President Reliant Holdings, Inc. 12343 Hymeadow Drive, Suite 3 -A Austin, Texas 78750 Re: Reliant Holdings, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed January 13, 2017 File No. 333 -214274 Dear Mr. Chavez : We have reviewed your amended registration statement and have the following comment . Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewi ng any amendment to your registration statement and the information you provide in response to this comment , we may have additional comments. Management’s Discussion and Analysis of Financial Condition . . ., page 40 1. We note your response to comment 4 in our letter dated January 11, 2017 and we re -issue our comment. Please revise your disclosure throughout this section to discuss the specific reasons for the changes in your operating results so that potential investors gain better insight into your res ults, particularly for trend purposes and discerning future prospects. Michael Chavez Reliant Holdings, Inc. January 23, 2017 Page 2 You may contact Tracey McKoy (Staff Accountant) at 202-551-3772 or Terence O’Brien (Accounting Branch Chief ) at 202-551-3355 if you have questions regarding the financial statements and related matters. Please contact Frank Pigott (Staff Attorney) at 202-551-3570 or me at 202-551-3729 with any other questions. Sincerely, /s/ Craig Slivka, for Pamela Long Assistant Director Office of Manufacturing and Construction cc: David M. Loev The Loev Law Firm, PC