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Correspondence 0001213900-23-065085 from Elvictor Group, Inc. (ELVG) (CIK 0001741489) (ELVG)

Elvictor Group, Inc. (ELVG) (CIK 0001741489)
Date: Aug. 9, 2023 · CIK: 0001741489 · Accession: 0001213900-23-065085

AI Filing Summary & Sentiment

File numbers found in text: 000-56508

Referenced dates: August 7, 2023

Date
August 9, 2023
Author
/s/ Konstantinos Galanakis
Form
CORRESP
Company
Elvictor Group, Inc. (ELVG) (CIK 0001741489)

Letter

Securities and Exchange Commission Division of Corporation Finance Washington, D.C. Attn: Stephen Kim Re: Elvictor Group, Inc. (the “Company”), Form 10-K for the Fiscal Year ended December 31, 2022 (File Number 000-56508)

Dear Sir or Madam:

Please be advised that in response to the Division of Corporation’s Comment Letter dated August 7, 2023, the Company filed Amendment Number 2 to the above-referenced Form 10-K. In connection therewith, the Company respectfully requests whether the Division of 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/ Konstantinos Galanakis

Show Raw Text
CORRESP
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filename1.htm

Elvictor Group, Inc.

Vassileos Constantinou 79

Vari, Attiki, Greece 16672

August 9, 2023

FILED AS CORRESPONDENCE ON EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C.

Attn: Stephen Kim

Re: Elvictor Group, Inc. (the “Company”), Form 10-K
for the Fiscal Year ended December 31, 2022 (File Number 000-56508)

Dear Sir or Madam:

Please be advised that in response to the Division of Corporation’s
Comment Letter dated August 7, 2023, the Company filed Amendment Number 2 to the above-referenced Form 10-K. In connection therewith,
the Company respectfully requests whether the  Division of 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/ Konstantinos Galanakis

    By:
     Konstantinos Galanakis

    Chief Executive Officer