SEC Comment Letter for EXENT CORP. (CIK 0001726744) — Aug 10, 2022
EXENT CORP. (CIK 0001726744)
Date: Aug. 10, 2022 · CIK: 0001726744 · Accession: 0000000000-22-008491
AI Filing Summary & Sentiment
File numbers found in text: 333-222829
Letter
United States securities and exchange commission logo August 10, 2022 Li Deng Principal Executive Officer Exent Corp. Room 6B1-2, Block AB, Tianxiang Building, Che Gong Miao, Futian District Shenzhen, Guangdong Province, China 517000 Re:Exent Corp. Form 10-Q for the Quarterly Period Ended September 30, 2021 Filed November 15, 2021 File No. 333-222829 Dear Mr. Deng: We have limited our review of your filings to those issues we have addressed in our comments. Please respond to these comments within ten business days by providing the requested information or advise 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. Form 10-Q for the Quarterly Period Ended September 30, 2021 General 1.We note that you are delinquent in filing your Form 10-K for the fiscal year ended December 31, 2021 and Form 10-Q for the quarterly period ended March 31, 2022. Please file the required reports. 2.It has come to our attention that your auditor/client relationship with Fruci & Associates II, PLLC has ceased. Please file an Item 4.01 Form 8-K and include all of the information required by that Item.
FirstName LastNameLi Deng Comapany NameExent Corp. August 10, 2022 Page 2 FirstName LastName Li Deng Exent Corp. August 10, 2022 Page 2 In closing, 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. You may contact Eiko Yaoita Pyles, Staff Accountant, at 202-551-3587 or Kevin Woody, Accounting Branch Chief, at 202-551-3629 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
August 10, 2022
Li Deng
Principal Executive Officer
Exent Corp.
Room 6B1-2, Block AB, Tianxiang Building,
Che Gong Miao, Futian District
Shenzhen, Guangdong Province,
China 517000
Re:Exent Corp.
Form 10-Q for the Quarterly Period Ended September 30, 2021
Filed November 15, 2021
File No. 333-222829
Dear Mr. Deng:
We have limited our review of your filings to those issues we have addressed in our
comments.
Please respond to these comments within ten business days by providing the
requested information or advise 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.
Form 10-Q for the Quarterly Period Ended September 30, 2021
General
1.We note that you are delinquent in filing your Form 10-K for the fiscal year ended
December 31, 2021 and Form 10-Q for the quarterly period ended March 31, 2022. Please
file the required reports.
2.It has come to our attention that your auditor/client relationship with Fruci & Associates
II, PLLC has ceased. Please file an Item 4.01 Form 8-K and include all of the information
required by that Item.
FirstName LastNameLi Deng
Comapany NameExent Corp.
August 10, 2022 Page 2
FirstName LastName
Li Deng
Exent Corp.
August 10, 2022
Page 2
In closing, 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.
You may contact Eiko Yaoita Pyles, Staff Accountant, at 202-551-3587 or Kevin Woody,
Accounting Branch Chief, at 202-551-3629 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing