Correspondence 0001493152-23-041616 from Avvenire Electric Vehicle International Corp. (CIK 0001954261)
Avvenire Electric Vehicle International Corp. (CIK 0001954261)
Date: Nov. 16, 2023 · CIK: 0001954261 · Accession: 0001493152-23-041616
AI Filing Summary & Sentiment
File numbers found in text: 024-12330
Referenced dates: November 9, 2023
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CORRESP
1
filename1.htm
November
16, 2023
Thomas
Jones
Office
of Manufacturing
Re:
Avvenire
Electric Vehicle International Corp.
Form
1-A
Filed
October 27, 2023
File
No. 024-12330
Mr.
Jones:
Please
see below for responses to the Division’s letter dated November 9, 2023 regarding the above captioned matter. All questions have
been addressed in Amendment No. 2 to the Offering Statement on Form 1-A, filed November 13, 2023 (“Amendment”), as further
herein detailed.
Security
Ownership of Management and Certain Securityholders
1.
We note your revisions in response to prior comment 14. It appears that you should revise the table on this page to include Aldo Baiocchi
and Rob Abenante as beneficial owners. Refer to Items 12(a)(1) and (2) of Form 1-A. In addition, please include the address of each beneficial
owner. Refer to Item 12(b)(1) of Form 1-A.
Please
see the table in “Security Ownership of Management and Certain Securityholders” in the Amendment for updated disclosures.
Independent
Auditor’s Report
2.
We note your response to prior comment 26 and reissue the comment in part. Please have your auditor address the following in its audit
report:
●
The opinion paragraph should refer to accounting principles
“generally” accepted in the United States of America; and
●
The heading of the going concern section should be “Substantial
Doubt About t
Entity’s
Ability to Continue as a Going Concern”. Refer to AU-C Section 570.24
Please
see the updated Auditor’s Report within the Amendment.
We
appreciate your time and attention in this matter.
Sincerely,
/s/
Dodson Robinette PLLC