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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

AI Filing Summary & Sentiment

File numbers found in text: 333-260430

Date
July 27, 2022
Author
Not clearly detected
Form
CORRESP
Company
Tofla Megaline Inc. (CIK 0001885849)

Letter

Attention: Mitchell Austin 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)

Show Raw Text
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)