SEC Comment Letter 0000000000-23-007528 to Orion Bliss Corp. (ORIB) (CIK 0001854183) (ORIB)
Orion Bliss Corp. (ORIB) (CIK 0001854183)
Date: July 14, 2023 · CIK: 0001854183 · Accession: 0000000000-23-007528
AI Filing Summary & Sentiment
File numbers found in text: 333-257326
Letter
United States securities and exchange commission logo July 14, 2023 Alexandra Solomovskaya President Orion Bliss Corp. Ashdod Kalonite 9-57 Israel 7724233 Re:Orion Bliss Corp. Form 10-K for the fiscal year ended April 30, 2023 Filed June 26, 2023 File No. 333-257326 Dear Alexandra Solomovskaya: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the fiscal year ended April 30, 2023 Item 4. Controls and Procedures, page 5 1.Please provide management's annual report on internal control over financial reporting in an amended Form 10-K, as required by Item 308(a) of Regulation S-K. Report of Independent Registered Public Accounting Firm, page F-2 2.We note that the audit report from BF Borgers is dated June 26, 2022 for the financial statements as of April 30, 2023 and 2022 and the years then ended. Please amend your Form 10-K to include an audit report with a correct date. In closing, 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.
FirstName LastNameAlexandra Solomovskaya Comapany NameOrion Bliss Corp. July 14, 2023 Page 2 FirstName LastName Alexandra Solomovskaya Orion Bliss Corp. July 14, 2023 Page 2 You may contact Michael Fay at 202-551-3812 or Brian Cascio, Accounting Branch Chief, at 202-551-3676 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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United States securities and exchange commission logo
July 14, 2023
Alexandra Solomovskaya
President
Orion Bliss Corp.
Ashdod
Kalonite 9-57
Israel 7724233
Re:Orion Bliss Corp.
Form 10-K for the fiscal year ended April 30, 2023
Filed June 26, 2023
File No. 333-257326
Dear Alexandra Solomovskaya:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for the fiscal year ended April 30, 2023
Item 4. Controls and Procedures, page 5
1.Please provide management's annual report on internal control over financial reporting in
an amended Form 10-K, as required by Item 308(a) of Regulation S-K.
Report of Independent Registered Public Accounting Firm, page F-2
2.We note that the audit report from BF Borgers is dated June 26, 2022 for the financial
statements as of April 30, 2023 and 2022 and the years then ended. Please amend your
Form 10-K to include an audit report with a correct date.
In closing, 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.
FirstName LastNameAlexandra Solomovskaya
Comapany NameOrion Bliss Corp.
July 14, 2023 Page 2
FirstName LastName
Alexandra Solomovskaya
Orion Bliss Corp.
July 14, 2023
Page 2
You may contact Michael Fay at 202-551-3812 or Brian Cascio, Accounting Branch
Chief, at 202-551-3676 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services