Correspondence 0001104659-24-026482 from Howloo, Inc. (CIK 0001967269)
Howloo, Inc. (CIK 0001967269)
Date: Feb. 22, 2024 · CIK: 0001967269 · Accession: 0001104659-24-026482
AI Filing Summary & Sentiment
File numbers found in text: 024-12359
Referenced dates: January 9, 2024
Letter
Via Edgar Securities and Exchange Commission Re: Howloo, Inc. Offering Statement on Form 1-A/A File No. 024-12359
Dear Mr. Gordon:
This letter is submitted on behalf of our client, Howloo, Inc. (the “Company”), regarding the Company’s offering statement on Form 1-A, filed November 17, 2023, and amended on February 1, 2024. The following are the Company’s responses to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”), specified in the Commission’s letter dated January 9, 2024; referencing where appropriate, the revisions made in Amendment No. 2 to the Form 1-A which was filed on or about the date of this letter. For your convenience, we have included each of your comments before each of the Company’s responses, and they correspond to the headings and order of the paragraphs in your letter. References in this letter to “we,” “our” or “us” mean the Company as the context may require.
Amendment No. 3 to Offering Statement on Form 1-A Exhibits
1. Comment: 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.
The changes reflected in this Amendment have been made in response to the Staff’s comments and for the purpose of updating and revising certain other information. I hope this response letter and the amendments to the above referenced filing adequately address the issues raised in your comment letter.
If you should require any additional information or clarification, please do not hesitate to contact me at 949-887-8877.
Very truly yours,
/Jeffrey S. Marks/
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Jeffrey S. Marks, Esq.
9 Chatelaine
Newport Coast, California 92657
(949) 887-8877
February 22, 2024
Via Edgar
Securities and Exchange Commission
100 F. Street, NE
Washington, D.C. 20549-7410
Attn: Jeff Gordon
Re:
Howloo, Inc.
Offering Statement on Form 1-A/A
File No. 024-12359
Dear Mr. Gordon:
This letter is submitted on behalf of our client,
Howloo, Inc. (the “Company”), regarding the Company’s offering statement on Form 1-A, filed November 17, 2023,
and amended on February 1, 2024. The following are the Company’s responses to the comments of the staff (the “Staff”)
of the U.S. Securities and Exchange Commission (the “Commission”), specified in the Commission’s letter dated
January 9, 2024; referencing where appropriate, the revisions made in Amendment No. 2 to the Form 1-A which was filed on or about the
date of this letter. For your convenience, we have included each of your comments before each of the Company’s responses, and they
correspond to the headings and order of the paragraphs in your letter. References in this letter to “we,” “our”
or “us” mean the Company as the context may require.
Amendment No. 3 to Offering Statement on Form 1-A
Exhibits
1. Comment: 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.
The changes reflected in this Amendment have been
made in response to the Staff’s comments and for the purpose of updating and revising certain other information. I hope this response
letter and the amendments to the above referenced filing adequately address the issues raised in your comment letter.
If you should require any additional information
or clarification, please do not hesitate to contact me at 949-887-8877.
Very truly yours,
/Jeffrey S. Marks/
Jeffrey S. Marks