SEC Comment Letter 0000000000-24-000637 to Global-Smart.Tech Inc. (CIK 0001940243)
Global-Smart.Tech Inc. (CIK 0001940243)
Date: Jan. 18, 2024 · CIK: 0001940243 · Accession: 0000000000-24-000637
AI Filing Summary & Sentiment
File numbers found in text: 333-267740
Letter
United States securities and exchange commission logo January 18, 2024 CERTIFIED MAIL RETURN RECEIPT REQUESTED Yehor Rodin President Global-Smart.Tech Kava b.b. 85320, Tivat, Montenegro Re:Global-Smart.Tech Amendment No. 1 to Registration Statement on Form S-1 Filed March 31, 2023 File No. 333-267740 Dear Yehor Rodin: It has been more than nine months since you last amended this registration statement and it is now out of date.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 Eric Envall at 202-551-3234 with any questions. Sincerely, Division of Corporation Finance
FirstName LastNameYehor Rodin Comapany NameGlobal-Smart.Tech January 18, 2024 Page 2 FirstName LastName Yehor Rodin Global-Smart.Tech January 18, 2024 Page 2 Office of Crypto Assets
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United States securities and exchange commission logo
January 18, 2024
CERTIFIED MAIL
RETURN RECEIPT REQUESTED
Yehor Rodin
President
Global-Smart.Tech
Kava b.b.
85320, Tivat, Montenegro
Re:Global-Smart.Tech
Amendment No. 1 to Registration Statement on Form S-1
Filed March 31, 2023
File No. 333-267740
Dear Yehor Rodin:
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it is now out of date.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 Eric Envall at 202-551-3234 with any questions.
Sincerely,
Division of Corporation Finance
FirstName LastNameYehor Rodin
Comapany NameGlobal-Smart.Tech
January 18, 2024 Page 2
FirstName LastName
Yehor Rodin
Global-Smart.Tech
January 18, 2024
Page 2
Office of Crypto Assets