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SEC Company Response from Azar International Corp. (LQLY) (CIK 0001787123) — Feb 25, 2020

Azar International Corp. (LQLY) (CIK 0001787123)
Date: Feb. 25, 2020 · CIK: 0001787123 · Accession: 0001787123-20-000006

AI Filing Summary & Sentiment

File numbers found in text: 333-234137

Date
February 25, 2020
Author
By
Form
CORRESP
Company
Azar International Corp. (LQLY) (CIK 0001787123)

Letter

VIA EDGAR Securities and Exchange Commission Attention: Ms. Irene Barberena-Meissner Azar International Corp. Registration Statement on Form S-1 (File No. 333-234137)

Dear Ms. Irene Barberena-Meissner:

Pursuant to Rule 461(a) of the Securities Act of 1933, as amended, Azar International Corp. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement on Form S-1 of the Company be accelerated to Friday, February 28, 2020 at 1:00 p.m. Eastern Time, or as soon thereafter as may be practicable.

The Company hereby 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 Registration Statement;

·

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

·

the Company 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 understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

Very truly yours,
By:

Show Raw Text
CORRESP
1
filename1.htm

Azar

AZAR INTERNATIONAL CORP.

Carretera Turistica, Luperon, 12th km, No. 7

Grand Parada, Puerto Plata, Dominican Republic

Tel: (829) 947-5251

February 25, 2020

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention:  Ms. Irene Barberena-Meissner

Azar International Corp.

Registration Statement on

Form S-1 (File No. 333-234137)

Dear Ms. Irene Barberena-Meissner:

Pursuant to Rule 461(a) of the Securities Act of 1933, as amended, Azar International Corp. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement on Form S-1 of the Company be accelerated to Friday, February 28, 2020 at 1:00 p.m. Eastern Time, or as soon thereafter as may be practicable.

The Company hereby 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 Registration Statement;

·

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

·

the Company 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 understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

Very truly yours,

By:

       /s/

 Hilario Lopez Vargas

 Name:

 Hilario Lopez Vargas

 Title:

   President, Director, Treasurer and Secretary

   (Principal Executive, Financial and Accounting Officer)