SEC Comment Letter 0000000000-25-002654 to Readvantage Corp. (CIK 0002057381)

Readvantage Corp. (CIK 0002057381)
Date: March 11, 2025 · CIK: 0002057381 · Accession: 0000000000-25-002654

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AI Filing Summary & Sentiment

File numbers found in text: 333-285670

Date

March 11, 2025

Author

Office of Technology

Form

UPLOAD

Company

Readvantage Corp. (CIK 0002057381)

Letter

March 11, 2025 Ilona Andzejevska President Readvantage Corp. 801 Travis Street Houston, TX 77002 Re:Readvantage Corp. Registration Statement on Form S-1 Filed March 10, 2025 File No. 333-285670 Dear Ilona Andzejevska: Our initial review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations thereunder and the requirements of the form. More specifically, your financial statements do not meet the updating requirements of Rule 8-08 of Regulation S-X. The audit should be conducted in accordance with standards of the PCAOB. In addition, the audit partner should sign the auditors consent along with the audit firm given that the audit partner signed the audit report. We will provide more detailed comments relating to your registration statement following our review of a substantive amendment that addresses these deficiencies. Please contact Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Thomas Cook

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March 11, 2025
Ilona Andzejevska
President
Readvantage Corp.
801 Travis Street
Houston, TX 77002
Re:Readvantage Corp.
Registration Statement on Form S-1
Filed March 10, 2025
File No. 333-285670
Dear Ilona Andzejevska:
            Our initial review of your registration statement indicates that it fails in numerous
material respects to comply with the requirements of the Securities Act of 1933, the rules and
regulations thereunder and the requirements of the form. More specifically, your financial
statements do not meet the updating requirements of Rule 8-08 of Regulation S-X.  The audit
should be conducted in accordance with standards of the PCAOB.  In addition, the audit
partner should sign the auditors consent along with the audit firm given that the audit partner
signed the audit report.
            We will provide more detailed comments relating to your registration statement
following our review of a substantive amendment that addresses these deficiencies.
            Please contact Jan Woo at 202-551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Thomas Cook

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