Correspondence 0001213900-22-081314 from Helio Corp /FL/ (HLEO)
Helio Corp /FL/
Date: Dec. 20, 2022 · CIK: 0001953988 · Accession: 0001213900-22-081314
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File numbers found in text: 024-12064
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CORRESP
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Stirling Bridge Group,
Inc.
37 N. Orange Ave., Ste.
500
Orlando, Fl. 32801
December 20, 2022
REQUEST FOR QUALIFICATION
Mr. Robert Arzonetti
Mr. J. Nolan McWilliams
Re: Stirling Bridge Group, Inc.
Form 1/A – Filed November 17, 2022,
as last amended December 16, 2022
File No. 024-12064
Dear Messrs. Arzonetti and McWilliams,
On behalf of Stirling
Bridge Group, Inc. (the “Company”), I hereby request qualification of the above-referenced Form 1/A on Thursday, December
22, 2022, at 4:00 PM, or as soon thereafter as is practicable.
In making this request, the Company acknowledges
that:
●
Should the Commission or the
staff, acting pursuant to delegated authority, qualify the filing, it does not foreclose the Commission from taking any action with
respect to the filing;
●
The action of the Commission
or the staff, acting pursuant to delegated authority, in qualifying the filing, does not relieve the Company from its full responsibility
from the adequacy and accuracy of the disclosure in the filing; and
●
The Company may not assert
staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.
Very Truly Yours,
/s/
Jim Byrd
President and CEO
Stirling Bridge Group, Inc.