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SEC Comment Letter 0000000000-25-007725 to Fine Mulligans, Inc. (CIK 0002067694)

Fine Mulligans, Inc. (CIK 0002067694)
Date: July 23, 2025 · CIK: 0002067694 · Accession: 0000000000-25-007725

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 024-12640

Date
July 23, 2025
Author
Division of
Form
UPLOAD
Company
Fine Mulligans, Inc. (CIK 0002067694)

Letter

Re: Fine Mulligans, Inc. Offering Statement on Form 1-A Filed July 16, 2025 File No. 024-12640 Dear Paresh Govan:

July 23, 2025

Paresh Govan Chief Executive Officer Fine Mulligans, Inc. 300 Creek View Road Suite 209 Newark, Delaware 19711

This is to advise you that we do not intend to review your offering statement.

We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification.

We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. We also remind you that, following qualification of your Form 1-A, Rule 257 of Regulation A requires you to file periodic and current reports, including a Form 1-K which will be due within 120 calendar days after the end of the fiscal year covered by the report.

Please contact Eddie Kim at 202-551-8713 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Brian Geoghegan

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 July 23, 2025

Paresh Govan
Chief Executive Officer
Fine Mulligans, Inc.
300 Creek View Road Suite 209
Newark, Delaware 19711

 Re: Fine Mulligans, Inc.
 Offering Statement on Form 1-A
 Filed July 16, 2025
 File No. 024-12640
Dear Paresh Govan:

 This is to advise you that we do not intend to review your offering
statement.

 We will consider qualifying your offering statement at your request. If
a participant in
your offering is required to clear its compensation arrangements with FINRA,
please have
FINRA advise us that it has no objections to the compensation arrangements
prior to
qualification.

 We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff. We also remind you that, following qualification of
your Form 1-A,
Rule 257 of Regulation A requires you to file periodic and current reports,
including a Form
1-K which will be due within 120 calendar days after the end of the fiscal year
covered by the
report.

 Please contact Eddie Kim at 202-551-8713 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
cc: Brian Geoghegan
</TEXT>
</DOCUMENT>