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SEC Company Response from AVANT TECHNOLOGIES INC. (AVAI) (CIK 0001740797) (AVAI) — Jul 17, 2018

AVANT TECHNOLOGIES INC. (AVAI) (CIK 0001740797)
Date: July 17, 2018 · CIK: 0001740797 · Accession: 0001740797-18-000007

AI Filing Summary & Sentiment

File numbers found in text: 333-225433

Date
July 20, 2018
Author
Director of FreeCook
Form
CORRESP
Company
AVANT TECHNOLOGIES INC. (AVAI) (CIK 0001740797)

Letter

United States Securities and Exchange Commission Division of Corporation Finance Re: FreeCook Corporation Acceleration Request Registration Statement on Form S-1 File No. 333-225433

Dear Mr. Michael Killoy,

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on July 20, 2018, at 8:00 a.m. Eastern Daylight Time, or as soon thereafter as is practicable.

In connection with this request, the Registrant acknowledges that:

·

should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·

the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We further request that we be notified of such effectiveness via e-mail at headoffice@free-cook.com.

Very Truly Yours,
Natalija Tunevic

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CORRESP
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 NATALIJA TUNEVIC

 EMAIL: HEADOFFICE@FREE-COOK.COM

 JULY 17, 2018

 United States Securities and Exchange Commission

 Attn: Michael Killoy

 Division of Corporation Finance

 100 F Street, NE

 Washington, DC 20549

 Re:

 FreeCook Corporation Acceleration Request

 Registration Statement on Form S-1

 File No. 333-225433

 Dear Mr. Michael Killoy,

 Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on July 20, 2018, at 8:00 a.m. Eastern Daylight Time, or as soon thereafter as is practicable.

 In connection with this request, the Registrant acknowledges that:

 ·

 should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 ·

 the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 ·

 the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 We further request that we be notified of such effectiveness via e-mail at headoffice@free-cook.com.

 Very Truly Yours,

 Natalija Tunevic

 Director of FreeCook