SEC Company Response from Tofla Megaline Inc. (CIK 0001885849) — Jul 27, 2022
Tofla Megaline Inc. (CIK 0001885849)
Date: July 27, 2022 · CIK: 0001885849 · Accession: 0001885849-22-000012
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File numbers found in text: 333-260430
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CORRESP 1 filename1.htm TOFLA MEGALINE Manzanillo 33. Local E, Col. Roma Norte Mexico, Mexico, 06700 234 901 8927 +52 5541607366 Email: principal@tofla.top July 27, 2022 The United States Securities and Exchange Commission Attention: Mitchell Austin U.S. Securities & Exchange Commission Division of Corporation Finance Re: TOFLA MEGALINE Amendment to Form S-1 Registration Statement File No. 333-260430 REQUEST FOR ACCELERATION OF EFFECTIVENESS Dear Mr. Austin, Pursuant Rule 461 promulgated under the Securities Act of 1933, as amended, TOFLA MEGALINE (the “Registrant”) hereby requests an acceleration of the effective date to its Amendment to Registration Statement on Form S-1 to 11:00 AM Eastern Standard Time on July 29, 2022, or as soon thereafter as is practicable. The Registrant confirms that it is aware of its obligations under the Act. The Registrant hereby acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and (iii) the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Thank you for your assistance and consideration, TOFLA MEGALINE By: /s/ Rodolfo Guerrero Angulo Name: Rodolfo Guerrero Angulo Title: President, Treasurer and Secretary (Principal Executive, Financial and Accounting Officer)