Correspondence 0001096906-24-000190 from Elate Group, Inc. (CIK 0001885493)
Elate Group, Inc. (CIK 0001885493)
Date: Feb. 12, 2024 · CIK: 0001885493 · Accession: 0001096906-24-000190
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File numbers found in text: 333-264073
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CORRESP 1 filename1.htm February 12, 2024 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Cheryl Brown Lauren Nguyen Jenifer Gallagher John Cannarella Re: Elate Group, Inc. Registration Statement on Form S-1 Filed April 1, 2022 File No. 333-264073 Dear Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, Elate Group, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 9:00 AM ET on Wednesday, February 14, 2024, or as soon thereafter as is practicable, unless we or our outside counsel, Peter Hogan, Esq. request by telephone that such Registration Statement be declared effective at some other time. Please direct any questions regarding this filing to Peter Hogan, Esq. at (213) 891-5076. Very truly yours, /s/ Kevin Britt Kevin Britt, Chief Executive Officer and President