SEC Comment Letter 0000000000-24-001854 to Howloo, Inc. (CIK 0001967269)
Howloo, Inc. (CIK 0001967269)
Date: Feb. 16, 2024 · CIK: 0001967269 · Accession: 0000000000-24-001854
AI Filing Summary & Sentiment
File numbers found in text: 024-12359
Letter
United States securities and exchange commission logo February 16, 2024 John Santos Chief Executive Officer Howloo, Inc. 395 E Lincoln Ave. Labelle, FL. 33935 Re:Howloo, Inc. Amendment No. 3 to Offering Statement on Form 1-A Filed on February 1, 2024 File No. 024-12359 Dear John Santos: We have reviewed your amended offering statement and have the following comment. Please respond to this letter by amending your offering 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 offering statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our January 9, 2024 letter. Amendment No. 3 to Offering Statement on Form 1-A Exhibits 1.We note that you have incorporated by reference the consent of SetApart FS. Please file a currently dated consent in your next amendment to the Form 1-A. Please contact Jeff Gordon at 202-551-3866 or Claire Erlanger at 202-551-3301 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
FirstName LastNameJohn Santos Comapany NameHowloo, Inc. February 16, 2024 Page 2 FirstName LastName John Santos Howloo, Inc. February 16, 2024 Page 2 Office of Manufacturing
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United States securities and exchange commission logo
February 16, 2024
John Santos
Chief Executive Officer
Howloo, Inc.
395 E Lincoln Ave.
Labelle, FL. 33935
Re:Howloo, Inc.
Amendment No. 3 to Offering Statement on Form 1-A
Filed on February 1, 2024
File No. 024-12359
Dear John Santos:
We have reviewed your amended offering statement and have the following comment.
Please respond to this letter by amending your offering 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 offering statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our January 9, 2024 letter.
Amendment No. 3 to Offering Statement on Form 1-A
Exhibits
1.We note that you have incorporated by reference the consent of SetApart FS. Please file a
currently dated consent in your next amendment to the Form 1-A.
Please contact Jeff Gordon at 202-551-3866 or Claire Erlanger at 202-551-3301 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
FirstName LastNameJohn Santos
Comapany NameHowloo, Inc.
February 16, 2024 Page 2
FirstName LastName
John Santos
Howloo, Inc.
February 16, 2024
Page 2
Office of Manufacturing