Correspondence 0001213900-25-008960 from Helio Corp /FL/ (HLEO)
Helio Corp /FL/
Date: Jan. 31, 2025 · CIK: 0001953988 · Accession: 0001213900-25-008960
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284062
Referenced dates: January 10, 2025
Letter
Division of Corporation Finance Office of Manufacturing Re: Helio Corp /FL/ Registration Statement on Form S-1 Filed on December 27, 2024 File No. 333-284062
Dear Messrs. Stertzel, Ecker, Ewing and Ms. Gilmore,
We are in receipt of your comment letter dated January 10, 2025 in the above referenced matter. This letter and a publicly filed revised version of the Registration Statement (the “Registration Statement”) are being submitted with the Securities and Exchange Commission (the “Commission”) via EDGAR concurrently. In addition to addressing the comment raised by the staff of the Commission (the “Staff”) in its letter, we have revised the Registration Statement to update other disclosures.
Our response is set forth in ordinary type beneath the corresponding Staff comment, which is set out in bold type.
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.
RESPONSE:
We respectfully acknowledge the Staff’s comment and have amended the cover page of the prospectus in the Registration Statement to disclose that the offer and sale of the warrants and the shares underlying the warrants are also being registered.
Please direct any questions regarding the Company’s responses or the Registration Statement to James S. Byrd at (407) 312-4405 or jim@byrdlawgroup.com.
HELIO CORPORATION
/s/ Gregory T. Delory
Gregory T. Delory
Chief Executive Officer
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CORRESP
1
filename1.htm
HELIO
CORPORATION
2448
Sixth Street
Berkeley,
CA 94710
(510)
224-4495
January 31,
2025
U.S. Securities
and Exchange Commission
Division
of Corporation Finance
Office of
Manufacturing
100 F Street,
N.E.
Washington,
D.C. 20549
Attn: Kevin
Stertzel, Melissa Gilmore, Bradley Ecker, Evan Ewing
Re: Helio
Corp /FL/
Registration
Statement on Form S-1
Filed
on December 27, 2024
File
No. 333-284062
Dear
Messrs. Stertzel, Ecker, Ewing and Ms. Gilmore,
We
are in receipt of your comment letter dated January 10, 2025 in the above referenced matter. This letter and a publicly filed revised
version of the Registration Statement (the “Registration Statement”) are being submitted with the Securities and Exchange
Commission (the “Commission”) via EDGAR concurrently. In addition to addressing the comment raised by the staff of
the Commission (the “Staff”) in its letter, we have revised the Registration Statement to update other disclosures.
Our
response is set forth in ordinary type beneath the corresponding Staff comment, which is set out in bold type.
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.
RESPONSE:
We
respectfully acknowledge the Staff’s comment and have amended the cover page of the prospectus in the Registration Statement to
disclose that the offer and sale of the warrants and the shares underlying the warrants are also being registered.
Please
direct any questions regarding the Company’s responses or the Registration Statement to James S. Byrd at (407) 312-4405 or jim@byrdlawgroup.com.
HELIO CORPORATION
/s/
Gregory T. Delory
Gregory T. Delory
Chief Executive Officer