SEC Comment Letter for Akazoo S.A. (CIK 0001767043) — Mar 30, 2020
Akazoo S.A. (CIK 0001767043)
Date: March 30, 2020 · CIK: 0001767043 · Accession: 0000000000-20-002733
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File numbers found in text: 333-237385
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March 30, 2020
Apostolos Zervos
Chief Executive Officer
Akazoo S.A.
One Heddon Street
W1B 4BD, London, UK
Re:Akazoo S.A.
Registration Statement on Form F-3
Filed March 25, 2020
File No. 333-237385
Dear Mr. Zervos:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 461 regarding requests for acceleration. 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.
Please contact Jeff Kauten, Attorney-Advisor, at (202) 551-3447, or in his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you require further
assistance, please contact Larry Spirgel, Office Chief, at (202) 551-3815.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Mark L. Hanson