SEC Comment Letter 0000000000-23-007717 to MARKY CORP. (CIK 0001973047)
MARKY CORP. (CIK 0001973047)
Date: July 20, 2023 · CIK: 0001973047 · Accession: 0000000000-23-007717
AI Filing Summary & Sentiment
File numbers found in text: 333-271350
Letter
United States securities and exchange commission logo July 20, 2023 Kos Ramirez Maximiliano Chief Executive Officer MARKY CORP. San Sebastian 309, Martinica León, Guanajuato, Mexico Re:MARKY CORP. Amendment No. 3 to Registration Statement on Form S-1 Filed July 7, 2023 File No. 333-271350 Dear Kos Ramirez Maximiliano: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 registration statement and the information you provide in response to these comments, we may have additional comments. Amendment No. 3 to the Registration Statement on Form S-1 Basis of Presentation, page F-5 1.In the Notes to the Financial Statements as of April 30, 2023, please revise your discussion on the basis of presentation for your interim financial statements. We refer you to Instruction 2 to Rule 8-03 of Regulation S-X.
FirstName LastNameKos Ramirez Maximiliano Comapany NameMARKY CORP. July 20, 2023 Page 2 FirstName LastName Kos Ramirez Maximiliano MARKY CORP. July 20, 2023 Page 2 You may contact Amanda Kim, Senior Staff Accountant, at (202) 551-3241 or Stephen Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions regarding comments on the financial statements and related matters. Please contact Austin Pattan, Staff Attorney, at (202) 551-6756 or Matthew Crispino, Staff Attorney, at (202) 551-3456 with any other questions. Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
July 20, 2023
Kos Ramirez Maximiliano
Chief Executive Officer
MARKY CORP.
San Sebastian 309, Martinica León,
Guanajuato, Mexico
Re:MARKY CORP.
Amendment No. 3 to Registration Statement on Form S-1
Filed July 7, 2023
File No. 333-271350
Dear Kos Ramirez Maximiliano:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply 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 registration statement and the information you
provide in response to these comments, we may have additional comments.
Amendment No. 3 to the Registration Statement on Form S-1
Basis of Presentation, page F-5
1.In the Notes to the Financial Statements as of April 30, 2023, please revise your
discussion on the basis of presentation for your interim financial statements. We refer you
to Instruction 2 to Rule 8-03 of Regulation S-X.
FirstName LastNameKos Ramirez Maximiliano
Comapany NameMARKY CORP.
July 20, 2023 Page 2
FirstName LastName
Kos Ramirez Maximiliano
MARKY CORP.
July 20, 2023
Page 2
You may contact Amanda Kim, Senior Staff Accountant, at (202) 551-3241 or Stephen
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions regarding
comments on the financial statements and related matters. Please contact Austin Pattan, Staff
Attorney, at (202) 551-6756 or Matthew Crispino, Staff Attorney, at (202) 551-3456 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Technology