SEC Comment Letter 0000000000-24-000715 to Tofla Megaline Inc. (TFLM) (CIK 0001885849)
Tofla Megaline Inc. (TFLM) (CIK 0001885849)
Date: Jan. 19, 2024 · CIK: 0001885849 · Accession: 0000000000-24-000715
AI Filing Summary & Sentiment
File numbers found in text: 000-56549
Letter
United States securities and exchange commission logo January 19, 2024 Rodolfo Guerrero Angulo Chief Executive Officer Tofla Megaline Inc. Manzanillo 33. Local E, Col. Roma Norte Mexico, 06700 Re:Tofla Megaline Inc. Form 10-K filed on October 30, 2023 File No. 000-56549 Dear Rodolfo Guerrero Angulo: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K filed on October 31, 2023 Item 9A. Controls and Procedures, page 22 1.Please disclose the conclusions of your principal executive officer and principal financial officer regarding the effectiveness of your disclosure controls and procedures as of the end of the period covered by this report. Refer to Items 307 of Regulation S-K. 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. Please contact Becky Chow at 202-551-6524 or Stephen Krikorian at 202-551-3488 with any questions.
FirstName LastNameRodolfo Guerrero Angulo Comapany NameTofla Megaline Inc. January 19, 2024 Page 2 FirstName LastName Rodolfo Guerrero Angulo Tofla Megaline Inc. January 19, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Technology
Show Raw Text
United States securities and exchange commission logo
January 19, 2024
Rodolfo Guerrero Angulo
Chief Executive Officer
Tofla Megaline Inc.
Manzanillo 33. Local E, Col. Roma Norte
Mexico, 06700
Re:Tofla Megaline Inc.
Form 10-K filed on October 30, 2023
File No. 000-56549
Dear Rodolfo Guerrero Angulo:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K filed on October 31, 2023
Item 9A. Controls and Procedures, page 22
1.Please disclose the conclusions of your principal executive officer and principal financial
officer regarding the effectiveness of your disclosure controls and procedures as of the
end of the period covered by this report. Refer to Items 307 of Regulation S-K.
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.
Please contact Becky Chow at 202-551-6524 or Stephen Krikorian at 202-551-3488 with
any questions.
FirstName LastNameRodolfo Guerrero Angulo
Comapany NameTofla Megaline Inc.
January 19, 2024 Page 2
FirstName LastName
Rodolfo Guerrero Angulo
Tofla Megaline Inc.
January 19, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Technology