Correspondence 0001977837-25-000003 from MADE IN USA INC. (USDW)
MADE IN USA INC.
Date: Jan. 10, 2025 · CIK: 0001977837 · Accession: 0001977837-25-000003
AI Filing Summary & Sentiment
File numbers found in text: 333-272825
Referenced dates: December 17, 2024
Letter
United States Securities and Exchange Commission Division of Corporation Finance Office of Technology Washington, D.C. 20549-4561 Form 10-K for the Year Ended February 29, 2024 File No. 333-272825
Re: Alixo-Yolloo Corp.
Dear Melissa Kindelan and Kathleen Collins:
Enclosed please find our response to the comments of the staff of the Commission set forth in your letters dated December 17, 2024 with respect to ALIXO-YOLLOO CORPORATION (the “Company”). This response addresses comments to the Form 10-K for the fiscal year ended February 29, 2024.
The responses below have been organized in the same order the Commission’s comments were organized.
Form 10-K for the Year Ended February 29, 2024
Report of Independent Registered Public Accounting Firm, page 13
1. Please amend your filing to include an audit report for the company which is compliant with Public Company Accounting Oversight Board (“PCAOB”) standards for the year ended February 28, 2023. In this regard, please note that the PCAOB revoked the registration of your prior auditor, Gries & Associates, LLC. You can find a copy of the order on the PCAOB’s website at https://assets.pcaobus.org/pcaob- dev/docs/default-source/enforcement/decisions/documents/105-2024-011- gries.pdf?sfvrsn=b9b25830_4. As this auditor is no longer registered with the PCAOB, you may not include their audit reports or consents in your filings with the Commission on or after the date of deregistration. Therefore, you should have a firm that is currently registered with the PCAOB re-audit the impacted years that are required to be included in your filings with the Commission.
RESPONSE:
The Company is re-auditing the Form 10-K to ensure the inclusion of a report from a firm that maintains current registration with the PCAOB.
ALIXO-YOLLO CORPORATION
By: /s/ Roman Zhezhel
Roman Zhezhel,
Chief Financial Officer/
Chief Accounting Officer/Director
Principle Financial Officer
Show Raw Text
CORRESP 1 filename1.htm January 10, 2024 United States Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549-4561 Re: Alixo-Yolloo Corp. Form 10-K for the Year Ended February 29, 2024 File No. 333-272825 Dear Melissa Kindelan and Kathleen Collins: Enclosed please find our response to the comments of the staff of the Commission set forth in your letters dated December 17, 2024 with respect to ALIXO-YOLLOO CORPORATION (the “Company”). This response addresses comments to the Form 10-K for the fiscal year ended February 29, 2024. The responses below have been organized in the same order the Commission’s comments were organized. Form 10-K for the Year Ended February 29, 2024 Report of Independent Registered Public Accounting Firm, page 13 1. Please amend your filing to include an audit report for the company which is compliant with Public Company Accounting Oversight Board (“PCAOB”) standards for the year ended February 28, 2023. In this regard, please note that the PCAOB revoked the registration of your prior auditor, Gries & Associates, LLC. You can find a copy of the order on the PCAOB’s website at https://assets.pcaobus.org/pcaob- dev/docs/default-source/enforcement/decisions/documents/105-2024-011- gries.pdf?sfvrsn=b9b25830_4. As this auditor is no longer registered with the PCAOB, you may not include their audit reports or consents in your filings with the Commission on or after the date of deregistration. Therefore, you should have a firm that is currently registered with the PCAOB re-audit the impacted years that are required to be included in your filings with the Commission. RESPONSE: The Company is re-auditing the Form 10-K to ensure the inclusion of a report from a firm that maintains current registration with the PCAOB. ALIXO-YOLLO CORPORATION By: /s/ Roman Zhezhel Roman Zhezhel, Chief Financial Officer/ Chief Accounting Officer/Director Principle Financial Officer