Correspondence 0001640334-23-001875 from JAAG Enterprises Ltd. (JAGL) (CIK 0001951051)
JAAG Enterprises Ltd. (JAGL) (CIK 0001951051)
Date: Oct. 18, 2023 · CIK: 0001951051 · Accession: 0001640334-23-001875
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File numbers found in text: 333-267995
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CORRESP
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filename1.htm
jaag_corresp.htm
JONES & HALEY, P.C.
ATTORNEYS AT LAW
750 HAMMOND DRIVE
SUITE 100, BUILDING 12
ATLANTA, GEORGIA 30328
Richard W. Jones
www.corplaw.net
Telephone 770-804-0500
Email: jones@corplaw.net
Facsimile 770-804-8004
October 18, 2023
United States Securities and Exchange Commission
Division of Corporate Finance
Office of Manufacturing
100 F Street, N.E.
Washington, DC 20549
Attn: Eranga Dian and Asia Timmons-Pierce
Re:
Jaag Enterprises Ltd. (the “Company”)
Registration Statement on Form S-1
Filed October 25, 2022
[File No. 333-267995]
[J&H File No. 4024.00]
Ladies and Gentlemen:
The purpose of this amendment is to change the following on the cover page of the Registration Statement:
"If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☒"
The Company inadvertently marked the above field on the cover page as yes and it should have been marked as no. No other changes were made except for various dates to accommodate the revised filing.
If you have any questions on these matters or if you need additional clarification of the issues, please contact me at the telephone number noted above.
Sincerely,
JONES & HALEY, P.C.
As Attorneys for JAAG Enterprises, Ltd.
By:
/s/Richard W. Jones
Richard W. Jones
RWJ:bas
cc: Jeffrey Chau