0001477932-22-005415.txt : 20220825 0001477932-22-005415.hdr.sgml : 20220825 20220727100901 ACCESSION NUMBER: 0001477932-22-005415 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220727 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ELRAY RESOURCES, INC. CENTRAL INDEX KEY: 0001402371 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 980526438 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3651 LINDELL ROAD, SUITE D131 CITY: LAS VEGAS STATE: NV ZIP: 89103 BUSINESS PHONE: 702-318-7548 MAIL ADDRESS: STREET 1: 3651 LINDELL ROAD, SUITE D131 CITY: LAS VEGAS STATE: NV ZIP: 89103 CORRESP 1 filename1.htm elra_corresp.htm

Elray Resources, Inc.

3651 Lindell Road, Suite D131

Las Vegas, Nevada 89103

 

July 27, 2022

 

VIA EDGAR

 

Kyle Wiley

Staff Attorney

Office of Technology

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Elray Resources, Inc.

Offering Statement on Form 1-A

Commission File No. 024-11942

  

Dear Mr. Wiley:

 

On behalf of the Company, I respectfully request that the qualification date of the Offering Statement be accelerated and that the Offering Statement be declared qualified Thursday, July 28, 2022, at 3:00 p.m. EDT, or as soon thereafter as is reasonably practicable.

 

In making this request, the Company represents that the Offering Statement will be approved in the State of Colorado, upon qualification by the Securities and Exchange Commission (the “Commission”), and acknowledges the following:

 

 

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should the Commission or the Staff, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any action with respect to the filing;

 

 

 

 

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the action of the Commission or the staff, acting pursuant to delegated authority, to declare the filing qualified does not relieve the Company from its full responsibility for the adequacy and accuracy of disclosure in the filing; and

 

 

 

 

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the Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.

  

Very truly yours,

 

/s/ Anthony B. Goodman

 

Anthony B. Goodman

Chief Executive Officer

Elray Resources, Inc.