Correspondence 0001493152-24-028379 from YERBAE BRANDS CORP. (YERBF) (CIK 0001978133)
YERBAE BRANDS CORP. (YERBF) (CIK 0001978133)
Date: July 18, 2024 · CIK: 0001978133 · Accession: 0001493152-24-028379
AI Filing Summary & Sentiment
File numbers found in text: 000-56654
Referenced dates: July 11, 2024
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CORRESP
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filename1.htm
Reply
to:
Direct
Tel:
Email:
File No:
Virgil Hlus
604.891.7707
VHlus@cwilson.com
51179-0001
July
18, 2024
VIA
email
United
States Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Attention: Division
of Corporation Finance
Office of Manufacturing
Dear
Sirs/Mesdames:
Re:
Yerbaé
Brands Corp. (“Yerbaé” or the “Company”) – File No. 000-56654
Registration Statement of Form 10-12G
Filed July 2, 2024
Response to Second Comment Letter dated July 11, 2024
We
write in response to your comment letter dated July 11, 2024. For ease of reference, the Company’s responses are numbered in a
manner that corresponds with your comments. All defined terms used but otherwise note defined herein shall have the meanings ascribed
thereto in the Form 10 – General Form for Registration of Securities Pursuant to Section 12(b) or 12(g) of the Securities Exchange
Act of 1934 of the Company filed on July 2, 2024 (the “Form 10”).
Summary
Compensation Table and Compensation of Directors, page 40
1. Please
revise these sections so that the summary compensation table and the compensation of directors
table are in text format, rather than as an image.
Response:
The
Form 10 has been revised such that that the summary compensation table and the compensation of directors table are in text format.
Report
of Independent Registered Public Accounting Firm, page F-1
2. Please
obtain and include in your next amendment, a signed and dated audit opinion from your independent
registered public accounting firm.
Response:
The
Form 10 has been revised to include a signed and dated audit opinion from the Company’s independent registered public accounting
firm.
Exhibits
3. Please
refile prior exhibits 10.11 Director Services Agreement with Rose Zanic, 10.12 Director Services
Agreement with Andrew Dratt, and 10.13 Director Services Agreement with Maruf Raza pursuant
to Item 601(b)(10) of Regulation S-K, or advise us why you are not required to do so.
Response:
The
Form 10 has been revised refiling exhibits 10.11 Director Services Agreement with Andrew Dratt, 10.12 Director Services Agreement with
Maruf Raza, and 10.13 Director Services Agreement with Rose Zanic pursuant to Item 601(b)(10) of Regulation S-K.
General
4. Your
registration statement will become effective 60 days after you filed it with the Commission
and you will then be responsible for filing reports required by the Securities Exchange Act
of 1934, including the requirements to file Forms 10-K, 10-Q, and 8-K even if we have not
completed the review of your filing. If you cannot resolve the comments before that time,
you should consider withdrawing the filing before it becomes effective. You could then refile
when you are able to respond to the comments.
Response:
Duly
noted.
We
trust you will find the foregoing to be in good order. Please do not hesitate to contact the undersigned if you require any further information.
Yours truly,
CLARK WILSON LLP
Per: “Virgil Hlus”
Virgil Hlus
VZH
Encl.
cc:
Todd Gibson
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