Correspondence 0001065949-24-000014 from YOUNEEQAI TECHNICAL SERVICES, INC. (YQAI) (CIK 0001976923) (YQAI)
YOUNEEQAI TECHNICAL SERVICES, INC. (YQAI) (CIK 0001976923)
Date: Feb. 8, 2024 · CIK: 0001976923 · Accession: 0001065949-24-000014
AI Filing Summary & Sentiment
File numbers found in text: 333-271798
Referenced dates: February 6, 2024
Letter
Division of Corporation Finance Office of Technology Attention: Aliya Ishmukhamedova Re: YouneeqAI Technical Services, Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed January 25, 2024 File No. 333-271798
Dear Ms. Ishmukhamedova:
This letter is submitted by legal counsel to YouneeqAI Technical Services, Inc. (the “Company”) in response to comments from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) contained in the letter dated February 6, 2024 relating to the Registration Statement on Form S-1/A submitted to the Commission on January 25, 2024 (the “Registration Statement”). The text of the Staff’s comments has been included in this letter in bold for your convenience, and we have numbered the paragraphs below to correspond to the numbers in the Staff’s letter. For your convenience, we have also set forth the Company’s response to each of the numbered comments immediately below each numbered comment.
In addition, the Company is also filing Amendment No. 4 (“Amendment No. 4”) to the Registration Statement. Capitalized terms used but not otherwise defined herein have the meanings ascribed thereto in Amendment No. 4.
Amendment No. 3 to Form S-1 filed January 25, 2024
Executive and directors compensation, page 59
1. Please update your disclosure regarding the compensation of your directors and officers for the year ended December 31, 2023. Refer to Item 402(m) of Regulation S-K and Question 117.05 of Regulation S-K Compliance and Disclosure Interpretations.
ANSWER: We have updated the compensation tables to include the year ended December 31, 2023.
In addition, per your voicemail, we have resubmitted newly processed exhibits with this filing.
******
We hope that the foregoing has been responsive to the Staff’s comments. If any additional information is required by the Staff or if you have any questions regarding the foregoing, please contact Christen Lambert, counsel to the Company, at (919) 473-9130.
Sincerely,
/s/ Christen Lambert
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filename1.htm
The Law Firm of
Christen Lambert
2920 Forestville Rd.,
Ste 100 PMB 1155 — Raleigh, North Carolina 27616 — Phone: 919-473-9130
E-Mail: christen@christenlambertlaw.com Web: christenlambertlaw.com
February 8, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Aliya Ishmukhamedova
Re:
YouneeqAI Technical Services, Inc.
Amendment No. 3 to Registration Statement on Form S-1
Filed January 25, 2024
File No. 333-271798
Dear Ms. Ishmukhamedova:
This letter is submitted
by legal counsel to YouneeqAI Technical Services, Inc. (the “Company”) in response to comments from the
staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
contained in the letter dated February 6, 2024 relating to the Registration Statement on Form S-1/A submitted to the Commission
on January 25, 2024 (the “Registration Statement”). The text of the Staff’s comments has been included
in this letter in bold for your convenience, and we have numbered the paragraphs below to correspond to the numbers in the Staff’s
letter. For your convenience, we have also set forth the Company’s response to each of the numbered comments immediately
below each numbered comment.
In addition, the Company
is also filing Amendment No. 4 (“Amendment No. 4”) to the Registration Statement. Capitalized terms used
but not otherwise defined herein have the meanings ascribed thereto in Amendment No. 4.
Amendment No. 3 to Form
S-1 filed January 25, 2024
Executive and directors
compensation, page 59
1. Please update your disclosure regarding the compensation of your directors and officers for the year ended December 31, 2023.
Refer to Item 402(m) of Regulation S-K and Question 117.05 of Regulation S-K Compliance and Disclosure Interpretations.
ANSWER:
We have updated the compensation tables to include the year ended December 31, 2023.
In
addition, per your voicemail, we have resubmitted newly processed exhibits with this filing.
******
We hope that the foregoing
has been responsive to the Staff’s comments. If any additional information is required by the Staff or if you have any questions
regarding the foregoing, please contact Christen Lambert, counsel to the Company, at (919) 473-9130.
Sincerely,
/s/ Christen Lambert
Christen Lambert