Correspondence 0001477932-23-008086 from Guru App Factory Corp (CIK 0001989788) (GAFC)
Guru App Factory Corp (CIK 0001989788)
Date: Nov. 6, 2023 · CIK: 0001989788 · Accession: 0001477932-23-008086
AI Filing Summary & Sentiment
File numbers found in text: 333-274641
Letter
VIA EDGAR Division of Corporation Finance Office of Technology Attention: Mr. Kyle Wiley Guru App Factory Corp. Registration Statement on Form S-1 File No. 333-274641
Dear Mr. Kyle Wiley:
Pursuant to Rule 461(a) of the Securities Act of 1933, as amended, Guru App Factory Corp. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement on Form S-1 of the Company be accelerated to Thursday, November 9, 2023, at 1:00 p.m. Eastern Time, or as soon thereafter as may be practicable.
The Company hereby acknowledges that:
·
should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
·
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
·
the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.
Very truly yours,
By:
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CORRESP 1 filename1.htm guruapp_corresp.htmGuru App Factory Corp. 74 Norfolk House Rd London SW16 1JH, UK Tel: +447944544871 E-mail: GuruAppFactory@outlook.com November 6, 2023 VIA EDGAR Division of Corporation Finance Office of Technology U.S. Securities & Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attention: Mr. Kyle Wiley Guru App Factory Corp. Registration Statement on Form S-1 File No. 333-274641 Dear Mr. Kyle Wiley: Pursuant to Rule 461(a) of the Securities Act of 1933, as amended, Guru App Factory Corp. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement on Form S-1 of the Company be accelerated to Thursday, November 9, 2023, at 1:00 p.m. Eastern Time, or as soon thereafter as may be practicable. The Company hereby acknowledges that: · should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; · the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and · the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. Very truly yours, By: /s/ Deniss Volkovs Name: Deniss Volkovs Title: President, Director, Treasurer and Secretary (Principal Executive, Financial and Accounting Officer)