TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 14, 2023 Ralph Riehl Chief Executive Officer Metatron Apps, Inc. 160 Greentree Dr. Dover, DE 19904 Re: Metatron Apps, Inc. Offering Statement on Form 1-A Filed June 8, 2023 CIK No, 0001607004 Dear Ralph Riehl: Our initial review of your offering statement indicates that it fails to materially comply with the requirements of Regulation A and Form 1-A. More specifically, you did not include financial statements for the year ended December 31, 2022 as required by Part F/S (b)(3)(A) of Form 1-A. We will provide more detailed comments relating to your offering statement following our review of a substantive amendment that addresses these deficiencies. Please contact Kyle Wiley, Staff Attorney, at (202) 344-5791 or Jeff Kauten, Staff Attorney, at (202) 551-3447 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Donnell Suares