SEC Comment Letter 0000000000-23-000570 to Bellatora, Inc. (ECGR) (CIK 0001945619) (KSEZ)
Bellatora, Inc. (ECGR) (CIK 0001945619)
Date: Jan. 19, 2023 · CIK: 0001945619 · Accession: 0000000000-23-000570
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File numbers found in text: 000-56478
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United States securities and exchange commission logo
January 19, 2023
Erik S. Nelson
Chief Executive Officer
Bellatora, Inc.
2030 Powers Ferry Road SE, Suite #212
Atlanta, GA 30339
Re:Bellatora, Inc.
Amendment No. 3 to Registration Statement on Form 10-12G
Filed January 6, 2023
File No. 000-56478
Dear Erik S. Nelson:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Robert J. Mottern, Esq.