SEC Comment Letter 0000000000-23-004512 to KHEOBA CORP. (KHOB) (CIK 0001909770)
KHEOBA CORP. (KHOB) (CIK 0001909770)
Date: May 2, 2023 · CIK: 0001909770 · Accession: 0000000000-23-004512
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File numbers found in text: 333-263020
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United States securities and exchange commission logo
May 2, 2023
CERTIFIED MAIL
RETURN RECEIPT REQUESTED
Gaga Gvenetatdze
Chief Executive Officer
Kheoba Corp.
24 Vazha-Pshavela St.
Tbilisi, Georgia 0105
Re:Kheoba Corp.
Amendment No. 2 to Registration Statement on Form S-1
Filed July 28, 2022
File No. 333-263020
Dear Gaga Gvenetatdze:
It has been more than nine months since you last amended this registration statement and
it is now out of date. Within 30 days from the date of this letter, you should either:
•amend it to comply with the applicable requirements of the Securities Act of 1933, the rules
and regulations under the Act, and the requirements of the form; or
•file a request for withdrawal.
If you requested confidential treatment for portions of any exhibits to your registration
statement and you request withdrawal of that registration statement, please submit a concurrent
request for withdrawal of your application for confidential treatment.
If you do not amend the registration statement or file a request for withdrawal (or provide
us with a satisfactory explanation of why you have not done either) within 30 days, we may enter
an order declaring the registration statement abandoned under rule 479 of the Act.
Please contact Marion Graham at 202-551-6521 or Jan Woo at 292-551-3453 with any
questions.
Sincerely,
FirstName LastNameGaga Gvenetatdze
Comapany NameKheoba Corp.
May 2, 2023 Page 2
FirstName LastName
Gaga Gvenetatdze
Kheoba Corp.
May 2, 2023
Page 2
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