SEC Comment Letter 0000000000-23-013186 to ACCEL LIQUID GELS (CIK 0001741603)
ACCEL LIQUID GELS (CIK 0001741603)
Date: Dec. 4, 2023 · CIK: 0001741603 · Accession: 0000000000-23-013186
AI Filing Summary & Sentiment
File numbers found in text: 333-258166
Letter
United States securities and exchange commission logo December 4, 2023 Pauline Carson Chief Executive Officer Accel Liquid Gels, Inc. 5308 W. Cygnus Hill Cove West Jordan, UT 84081 Re:Accel Liquid Gels, Inc. Form 10-K for the Fiscal Year Ended May 31, 2022 Filed September 13, 2022 File No. 333-258166 Dear Pauline Carson: We issued comments on the above captioned filing on March 6, 2023. On November 7, 2023, we issued a follow-up letter informing you that comments remained outstanding and unresolved, and absent a substantive response, we would act consistent with our obligations under the federal securities laws. As you have not provided a substantive response, we are terminating our review and will take further steps as we deem appropriate. These steps include releasing publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Eiko Yaoita Pyles at 202-551-3587 or Claire Erlanger at 202-551-3301 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
December 4, 2023
Pauline Carson
Chief Executive Officer
Accel Liquid Gels, Inc.
5308 W. Cygnus Hill Cove
West Jordan, UT 84081
Re:Accel Liquid Gels, Inc.
Form 10-K for the Fiscal Year Ended May 31, 2022
Filed September 13, 2022
File No. 333-258166
Dear Pauline Carson:
We issued comments on the above captioned filing on March 6, 2023. On November 7,
2023, we issued a follow-up letter informing you that comments remained outstanding and
unresolved, and absent a substantive response, we would act consistent with our obligations
under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency's EDGAR system, all correspondence, including this letter, relating to the review of your
filing, consistent with the staff's decision to publicly release comment and response letters
relating to disclosure filings it has reviewed.
Please contact Eiko Yaoita Pyles at 202-551-3587 or Claire Erlanger at 202-551-3301
with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing