Correspondence 0001683168-24-008396 from Mercalot Inc. (CIK 0002029014)
Mercalot Inc. (CIK 0002029014)
Date: Nov. 26, 2024 · CIK: 0002029014 · Accession: 0001683168-24-008396
AI Filing Summary & Sentiment
File numbers found in text: 333-281804
Letter
MERCALOT INC.
C/ de l’Illa Formentera, 54, Quatre Carreres,
46026 Valencia, Spain
Telephone: +13072630861
Email: mercalot.inc@safedealconnect.com
November 26, 2024
Attention:
Ta Tanisha Meadows, Suying Li,
Rucha Pandit and Taylor Beech
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.
Registration Statement on Form S-1
Filed August 27, 2024
File No. 333-281804
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Mercalot Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-281804), as amended (the “Registration Statement”), so that it may become effective at 2:00 p.m. Eastern Daylight Time on November 28, 2024, or as soon as practicable thereafter.
- Should the Commission or 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 filing.
- 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 filing.
- 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.
Yours faithfully,
Mercalot Inc.
/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 26, 2024 Attention: Ta Tanisha Meadows, Suying Li, Rucha Pandit and Taylor Beech 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. Registration Statement on Form S-1 Filed August 27, 2024 File No. 333-281804 REQUEST FOR ACCELERATION OF EFFECTIVENESS Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Mercalot Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-281804), as amended (the “Registration Statement”), so that it may become effective at 2:00 p.m. Eastern Daylight Time on November 28, 2024, or as soon as practicable thereafter. - Should the Commission or 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 filing. - 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 filing. - 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. Yours faithfully, Mercalot Inc. /s/ Blas Mayor Reyes Blas Mayor Reyes President, Chief Financial Officer, Chief Executive Officer, Director /s/ Isabel Marin Vargas Isabel Marin Vargas Director