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United States securities and exchange commission logo
October 5, 2021
Brad White
President and Chief Executive Officer
Allure Worldwide, Inc.
13155 Noel Road, Suite 900
Dallas, TX 75240
Re:Allure Worldwide, Inc.
Post-Effective Amendment No. 1 to Registration Statement on Form S-1
Filed September 9, 2021
File No. 333-234815
Dear Mr. White:
            We have reviewed your post-effective amendment and have the following comment.  In
our comment, we may ask you to provide us with information so we may better understand your
disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments.
Post-Effective Amendment No. 1 to Registration Statement on Form S-1 filed September 9, 2021
General
1.We note you entered into an Exchange Agreement on January 11, 2021 to acquire Genvor,
Inc.  Please tell us how you considered the need to include pro forma financial statements
in your filing to reflect the acquisition transaction.  Reference is made to Article 11 of
Regulation S-X.

 FirstName LastNameBrad White
 Comapany NameAllure Worldwide, Inc.
 October 5, 2021 Page 2
 FirstName LastName
Brad White
Allure Worldwide, Inc.
October 5, 2021
Page 2
            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 Ronald (Ron) E. Alper at 202-551-3329 or Pam Howell at 202-551-3357
with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Lance Brunson