SEC Comment Letter 0000000000-24-007269 to Universal Token (UTKN)
Universal Token
Date: June 27, 2024 · CIK: 0001919182 · Accession: 0000000000-24-007269
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File numbers found in text: 000-56658
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United States securities and exchange commission logo
June 27, 2024
George Athanasiadis
Chief Executive Officer
Eco Bright Future, Inc.
World Trade Center El Salvador
Calle El Mirador, 87 Ave Norte
San Salvador, El Salvador
Re:Eco Bright Future, Inc.
Amendment No. 1 to Registration Statement on Form 10
Filed June 18, 2024
File No. 000-56658
Dear George Athanasiadis:
We have reviewed your filing 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 and any amendment you may file in response to this letter,
we may have additional comments.
Amendment No. 1 to Registration Statement on Form 10
General
1.As of the date of your filing, the age of the financial statements does not satisfy the
requirements of Rule 8-08 of Regulation S-X. Please revise the Form 10 to include the
required financial statements. The Form 10 goes effective by lapse of time 60 days after
the original May 16, 2024 filing date pursuant to Section 12(g)(1) of the Securities
Exchange Act of 1934. To the extent you are unable to update your financial statements
prior to effectiveness, please withdraw the Form 10 and re-file a new Form 10 that is in
compliance with this comment.
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.
FirstName LastNameGeorge Athanasiadis
Comapany NameEco Bright Future, Inc.
June 27, 2024 Page 2
FirstName LastName
George Athanasiadis
Eco Bright Future, Inc.
June 27, 2024
Page 2
Please contact Rolf Sundwall at 202-551-3105 or Jason Niethamer at 202-551-3855 if
you have questions regarding comments on the financial statements and related matters. Please
contact Austin Stanton at 202-551-2197 or Sonia Bednarowski at 202-551-3666 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets