SEC Comment Letter for LiveCare, Inc. (LVCE) (CIK 0001762400) — May 15, 2020

LiveCare, Inc. (LVCE) (CIK 0001762400)
Date: May 15, 2020 · CIK: 0001762400 · Accession: 0000000000-20-004353

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AI Filing Summary & Sentiment

File numbers found in text: 024-10975

Date

May 15, 2020

Author

Not clearly detected

Form

UPLOAD

Company

LiveCare, Inc. (LVCE) (CIK 0001762400)

Letter

United States securities and exchange commission logo May 15, 2020 Max Rockwell Chief Executive Officer and Director LiveCare, Inc. 1830 Prospector Ave. Park City, Utah 84060 Re:LiveCare, Inc. Post-Qualification Amendment No. 1 to Form 1-A Filed May 6, 2020 File No. 024-10975 Dear Mr. Rockwell: Our initial review of your post-qualification amendment to your offering statement indicates that it fails in numerous material respects to comply with the requirements of Regulation A and Form 1-A. More specifically, your offering statement does not contain the required audited financial statements, including an auditor's report. It also appears that you did not file an annual report on Form 1-K for the fiscal year ended December 31, 2019, as required by Rule 257(b)(1). As such, it appears that you do not currently satisfy the issuer eligibility requirements to use Regulation A. Please refer to Rule 251(b)(7) and and Rule 251(d)(3)(i)(F). We will provide more detailed comments relating to your offering statement following our review of a substantive amendment that addresses these deficiencies. Please contact Irene Paik at 202-551-6553 or Joseph McCann at 202-551-6262 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: John Brannelly

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United States securities and exchange commission logo
May 15, 2020
Max Rockwell
Chief Executive Officer and Director
LiveCare, Inc.
1830 Prospector Ave.
Park City, Utah 84060
Re:LiveCare, Inc.
Post-Qualification Amendment No. 1 to Form 1-A
Filed May 6, 2020
File No. 024-10975
Dear Mr. Rockwell:
            Our initial review of your post-qualification amendment to your offering statement
indicates that it fails in numerous material respects to comply with the requirements of
Regulation A and Form 1-A.
            More specifically, your offering statement does not contain the required audited financial
statements, including an auditor's report.  It also appears that you did not file an annual report on
Form 1-K for the fiscal year ended December 31, 2019, as required by Rule 257(b)(1). As such,
it appears that you do not currently satisfy the issuer eligibility requirements to use Regulation
A.  Please refer to Rule 251(b)(7) and and Rule 251(d)(3)(i)(F).
            We will provide more detailed comments relating to your offering statement following
our review of a substantive amendment that addresses these deficiencies.
             Please contact Irene Paik at 202-551-6553 or Joseph McCann at 202-551-6262 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       John Brannelly

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