Correspondence 0001683168-25-005613 from Somitos Corp. (CIK 0002074643)
Somitos Corp. (CIK 0002074643)
Date: Aug. 4, 2025 · CIK: 0002074643 · Accession: 0001683168-25-005613
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File numbers found in text: 333-288418
Letter
SOMITOS CORP.
34 Pekini Ave Tbilisi, Georgia 0160
Telephone: +13072416300
Email: gvantsachumburidze@zohomail.eu
August 04, 2025
Attention:
Eddie Kim, Erin Jaskot
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, NE,
Washington, DC 20549
Re: Somitos Corp.
Registration Statement on Form S-1
Filed June 30, 2025
File No. 333-288418
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Somitos Corp. (the " Registrant ") hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-288418), as amended (the "Registration Statement"), so that it may become effective at 02:00 p.m. Eastern Daylight Time on August 06, 2025, 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 truly,
Somitos Corp.
/s/ Gvantsa Chumburidze
Gvantsa Chumburidze,
President, CEO and Director
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CORRESP 1 filename1.htm SOMITOS CORP. 34 Pekini Ave Tbilisi, Georgia 0160 Telephone: +13072416300 Email: gvantsachumburidze@zohomail.eu August 04, 2025 Attention: Eddie Kim, Erin Jaskot Division of Corporation Finance Office of Trade & Services U.S. Securities and Exchange Commission 100 F Street, NE, Washington, DC 20549 Re: Somitos Corp. Registration Statement on Form S-1 Filed June 30, 2025 File No. 333-288418 REQUEST FOR ACCELERATION OF EFFECTIVENESS Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Somitos Corp. (the " Registrant ") hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-288418), as amended (the "Registration Statement"), so that it may become effective at 02:00 p.m. Eastern Daylight Time on August 06, 2025, 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 truly, Somitos Corp. /s/ Gvantsa Chumburidze Gvantsa Chumburidze, President, CEO and Director