Correspondence 0001096906-23-002020 from Yo-Health Inc. (CIK 0001844793)
Yo-Health Inc. (CIK 0001844793)
Date: Oct. 18, 2023 · CIK: 0001844793 · Accession: 0001096906-23-002020
AI Filing Summary & Sentiment
File numbers found in text: 000-56521
Letter
Via Edgar Division of Corporation Finance Attention:Charles Eastman Jean Yu Re: Yo-Health Inc. Form 8-K 4.02 filed October 13, 2023 File No. 000-56521
Dear Sir or Madam:
Yo-Health Inc. (the “Company”) is filing an amendment (the “Amendment”) to its Form 8-K in response to your recent review letter addressed to Peter Thawnghmung, Chief Executive Officer of the Company, dated October 17, 2023 (the “SEC Letter”). This response letter, along with the Amendment, addresses the concerns you have expressed.
Form 8-K 4.02 filed October 13, 2023
General
1. Please revise your disclosure to include a statement of whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with the registrant’s independent accountant the matters disclosed in the filing pursuant to Item 4.02(a)(3). Please note that you must respond in writing to the comment in this letter. Merely filing an amendment to your Form 8-K is not an adequate response.
We have revised the disclosure in the Amendment to include the fact that the Company does not have an Audit Committee and the officers of the Company discussed the relevant errors in detail with our independent accounting firm who reviewed our restatement.
Please direct your correspondence regarding this matter to the undersigned.
Very truly yours,
/s/ Peter Thawnghmung
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NANNARONE & MCMURDO, LLP
Yo-Health Inc.
7551 Shelby St
3rd FL
Indianapolis, IN 46227
October 18, 2023
Via Edgar
United State Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549
Attention:Charles Eastman
Jean Yu
Re: Yo-Health Inc.
Form 8-K 4.02 filed October 13, 2023
File No. 000-56521
Dear Sir or Madam:
Yo-Health Inc. (the “Company”) is filing an amendment (the “Amendment”) to its Form 8-K in response to your recent review letter addressed to Peter Thawnghmung, Chief Executive Officer of the Company, dated October 17, 2023 (the “SEC Letter”). This response letter, along with the Amendment, addresses the concerns you have expressed.
Form 8-K 4.02 filed October 13, 2023
General
1. Please revise your disclosure to include a statement of whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with the registrant’s independent accountant the matters disclosed in the filing pursuant to Item 4.02(a)(3). Please note that you must respond in writing to the comment in this letter. Merely filing an amendment to your Form 8-K is not an adequate response.
We have revised the disclosure in the Amendment to include the fact that the Company does not have an Audit Committee and the officers of the Company discussed the relevant errors in detail with our independent accounting firm who reviewed our restatement.
Please direct your correspondence regarding this matter to the undersigned.
Very truly yours,
/s/ Peter Thawnghmung
Peter Thawngmung