Correspondence 0001683168-24-008174 from Mercalot Inc. (CIK 0002029014)
Mercalot Inc. (CIK 0002029014)
Date: Nov. 15, 2024 · CIK: 0002029014 · Accession: 0001683168-24-008174
AI Filing Summary & Sentiment
File numbers found in text: 333-281804
Referenced dates: November 13, 2024
Letter
Division of Corporation Finance Office of Industrial Applications and Services Re: Mercalot Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed October 10, 2024 File No. 333-281804
Dear Ta Tanisha Meadows and Suying Li:
In response to your letter dated November 13, 2024 pursuant to the Securities Exchange Act of 1933, as amended, please find the Company’s Amendment No.3 to the Registration Statement on Form S-1, as filed with the Securities and Exchange Commission on November 4, 2024.
Amendment No. 2 to Registration Statement on Form S-1
Dilution, page 17
1. We note your response to prior comment 1 and your revised disclosure. Please update your calculations using amounts as of September 30, 2024, the latest balance sheet date presented.
Response:
We have updated our calculations.
You can direct any other comments or questions directly to:
Blas Mayor Reyes
Telephone: +13072630861
Email: mercalot.inc@safedealconnect.com
/s/ Blas Mayor Reyes
Blas Mayor Reyes
President, Chief Financial Officer,
Chief Executive Officer, Director
/s/ Isabel Marin Vargas
Isabel Marin Vargas
Director
Show Raw Text
CORRESP 1 filename1.htm MERCALOT INC. C/ de l’Illa Formentera, 54, Quatre Carreres, 46026 Valencia, Spain Telephone: +13072630861 Email: mercalot.inc@safedealconnect.com November 15, 2024 To Ta Tanisha Meadows and Suying Li, Division of Corporation Finance Office of Industrial Applications and Services U.S. Securities and Exchange Commission 100 F Street, NE, Washington, DC 20549 Re: Mercalot Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed October 10, 2024 File No. 333-281804 Dear Ta Tanisha Meadows and Suying Li: In response to your letter dated November 13, 2024 pursuant to the Securities Exchange Act of 1933, as amended, please find the Company’s Amendment No.3 to the Registration Statement on Form S-1, as filed with the Securities and Exchange Commission on November 4, 2024. Amendment No. 2 to Registration Statement on Form S-1 Dilution, page 17 1. We note your response to prior comment 1 and your revised disclosure. Please update your calculations using amounts as of September 30, 2024, the latest balance sheet date presented. Response: We have updated our calculations. You can direct any other comments or questions directly to: Blas Mayor Reyes Telephone: +13072630861 Email: mercalot.inc@safedealconnect.com /s/ Blas Mayor Reyes Blas Mayor Reyes President, Chief Financial Officer, Chief Executive Officer, Director /s/ Isabel Marin Vargas Isabel Marin Vargas Director