SEC Comment Letter 0000000000-25-000251 to Helio Corp /FL/ (HLEO)
Helio Corp /FL/
Date: Jan. 10, 2025 · CIK: 0001953988 · Accession: 0000000000-25-000251
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Reasoning
File numbers found in text: 333-284062
Letter
January 10, 2025 Gregory Delory Chief Executive Officer Helio Corp /FL/ 2448 Sixth Street Berkeley, CA 94710 Re:Helio Corp /FL/ Registration Statement on Form S-1 Filed on December 27, 2024 File No. 333-284062 Dear Gregory Delory: We have reviewed your registration statement and have the following comment(s). 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. Registration Statement on Form S-1 Cover Page 1.We note that you are issuing Representative Warrants to the Representative. Please disclose this on the cover page and state that the warrants and the shares underlying the warrants are also being registered in this registration statement. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.
January 10, 2025 Page 2 Please contact Kevin Stertzel at 202-551-3723 or Melissa Gilmore at 202-551-3777 if you have questions regarding comments on the financial statements and related matters. Please contact Bradley Ecker at 202-551-4985 or Evan Ewing at 202-551-5920 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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January 10, 2025
Gregory Delory
Chief Executive Officer
Helio Corp /FL/
2448 Sixth Street
Berkeley, CA 94710
Re:Helio Corp /FL/
Registration Statement on Form S-1
Filed on December 27, 2024
File No. 333-284062
Dear Gregory Delory:
We have reviewed your registration statement and have the following comment(s).
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.
Registration Statement on Form S-1
Cover Page
1.We note that you are issuing Representative Warrants to the Representative. Please
disclose this on the cover page and state that the warrants and the shares underlying
the warrants are also being registered in this registration statement.
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
January 10, 2025
Page 2
Please contact Kevin Stertzel at 202-551-3723 or Melissa Gilmore at 202-551-3777 if
you have questions regarding comments on the financial statements and related
matters. Please contact Bradley Ecker at 202-551-4985 or Evan Ewing at 202-551-5920 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing