0001062993-20-006238.txt : 20210114 0001062993-20-006238.hdr.sgml : 20210114 20201211131503 ACCESSION NUMBER: 0001062993-20-006238 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20201211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dito, Inc. CENTRAL INDEX KEY: 0001816906 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 352675083 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 413 W. 14TH STREET CITY: NEW YORK STATE: NY ZIP: 10014 BUSINESS PHONE: 347-983-1227 MAIL ADDRESS: STREET 1: 413 W. 14TH STREET CITY: NEW YORK STATE: NY ZIP: 10014 FORMER COMPANY: FORMER CONFORMED NAME: Dito, Inc. DATE OF NAME CHANGE: 20200707 CORRESP 1 filename1.htm Dito, Inc.: CORRESP - Filed by newsfilecorp.com

December 11, 2020

Via EDGAR

 

United States Securities and Exchange Commission

Division of Corporate Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

 

 

Re: Request for Acceleration - Dito, Inc.
Amendment No. 1 to Registration Statement on Form S-1

(SEC File No. 333-249998)

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Dito, Inc. (the "Company"), respectfully requests that the Commission accelerate the effectiveness of the above-referenced Amendment No. 1 to the Registration Statement on Form S-1 (File No. 333-249998), and permit said Registration Statement to become effective on or before 4:30 p.m. (Eastern Time) on December 15, 2020, or as soon thereafter as practicable.

The Company hereby authorizes Daniel D. Nauth, an attorney with our outside legal counsel, Nauth LPC, to orally modify or withdraw this request for acceleration.

Please contact Daniel D. Nauth of Nauth LPC at (416) 477-6031 with any questions with respect to this request.

 

  Sincerely,
   
  Dito, Inc.
   
  /s/ Jason Drummond
   
  Jason Drummond
  Chief Executive Officer
cc:    Daniel D. Nauth, Nauth LPC