SEC Comment Letter 0000000000-23-010904 to Mag Magna Corp. (CIK 0001949864) (MGNC)
Mag Magna Corp. (CIK 0001949864)
Date: Oct. 3, 2023 · CIK: 0001949864 · Accession: 0000000000-23-010904
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-268561
Letter
United States securities and exchange commission logo October 3, 2023 Oleg Bilinski Chief Executive Officer Mag Magna Corp. 325 W Washington St., Ste 2877 San Diego, CA 92103 Re:Mag Magna Corp. Amendment No.10 to Registration Statement on Form S-1 Filed September 27, 2023 File No. 333-268561 Dear Oleg Bilinski: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our August 22, 2023 letter. Amendment 10 to Form S-1 filed on 9/27/23 Exhibits 1.The auditor consent included in this filing in Exhibit 23.1 refers to Amendment 9 instead of Amendment 10. Please ask your auditors to revise accordingly. Please contact Tara Harkins at 202-551-3639 or Sasha Parikh at 202-551-3627 if you have questions regarding comments on the financial statements and related matters. Please contact Cindy Polynice at 202-551-8707 or Laura Crotty at 202-551-7614 with any other questions. Sincerely, Division of Corporation Finance
FirstName LastNameOleg Bilinski Comapany NameMag Magna Corp. October 3, 2023 Page 2 FirstName LastName Oleg Bilinski Mag Magna Corp. October 3, 2023 Page 2 Office of Life Sciences cc: Roger D. Linn
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United States securities and exchange commission logo
October 3, 2023
Oleg Bilinski
Chief Executive Officer
Mag Magna Corp.
325 W Washington St., Ste 2877
San Diego, CA 92103
Re:Mag Magna Corp.
Amendment No.10 to Registration Statement on Form S-1
Filed September 27, 2023
File No. 333-268561
Dear Oleg Bilinski:
We have reviewed your amended registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our August 22, 2023 letter.
Amendment 10 to Form S-1 filed on 9/27/23
Exhibits
1.The auditor consent included in this filing in Exhibit 23.1 refers to Amendment 9 instead
of Amendment 10. Please ask your auditors to revise accordingly.
Please contact Tara Harkins at 202-551-3639 or Sasha Parikh at 202-551-3627 if you
have questions regarding comments on the financial statements and related matters. Please
contact Cindy Polynice at 202-551-8707 or Laura Crotty at 202-551-7614 with any other
questions.
Sincerely,
Division of Corporation Finance
FirstName LastNameOleg Bilinski
Comapany NameMag Magna Corp.
October 3, 2023 Page 2
FirstName LastName
Oleg Bilinski
Mag Magna Corp.
October 3, 2023
Page 2
Office of Life Sciences
cc: Roger D. Linn