0001493152-21-005235.txt : 20210416 0001493152-21-005235.hdr.sgml : 20210416 20210303061517 ACCESSION NUMBER: 0001493152-21-005235 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210303 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Revival AI Inc. CENTRAL INDEX KEY: 0001831191 STANDARD INDUSTRIAL CLASSIFICATION: BOOKS: PUBLISHING OR PUBLISHING AND PRINTING [2731] IRS NUMBER: 824190737 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10940 S PARKER ROAD STREET 2: UNIT 872 CITY: PARKER STATE: CO ZIP: 80134 BUSINESS PHONE: 7206007121 MAIL ADDRESS: STREET 1: 10940 S PARKER ROAD STREET 2: UNIT 872 CITY: PARKER STATE: CO ZIP: 80134 CORRESP 1 filename1.htm

 

 

 

Fay Matsukage

8480 E. Orchard Road, Ste. 2000, Greenwood Village, CO 80111

Phone: 720.306.1001• E-Mail: fay@doidacrow.com • Web: www.doidacrow.com

 

March 3, 2021

 

Office of Manufacturing

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

 

Re: Revival AI Inc.
  Amendment No. 1 to Offering Statement on Form 1-A
  Filed January 15, 2021
  File No. 024-11362

 

Ladies and Gentlemen

 

On behalf of Revival AI Inc. (the “Company”) Amendment No. 2 to the offering statement on Form 1-A is being filed.

 

The comments of the Staff in its letter dated January 29, 2021, have been addressed in this filing pursuant to your request. The comments are set forth below, together with the Company’s responses, which refer to the EDGAR page, which contains revised disclosure.

 

Amendment No. 1 to Offering Statement on Form 1-A filed January 15, 2021

 

Statements of Operations, page F-3

 

1. Please revise this statement and all other sections of the filing, as appropriate, to present your loss per share/unit amounts rounded to the nearest cent (i.e., only two decimal points) so as not to infer a greater level of accuracy than exists. This comment also applies to the per share data present in the Dilution table.

 

Response: Complied. See pages 8, F-3, F-4, F-13 and F-14.

 

Exhibits

 

2. Please have your auditor revise its consent to correctly indicate that the auditor’s report is dated December 10, 2020, rather than September 28, 2020. Also clarify that Revival AI Inc. was formerly known as Revival AI LLC. We note from page F-1 that the audit report was updated, and that it also reflects the change in the company’s name.

 

Response: Complied. See Exhibit 11.1.

 

 
 

 

Office of Manufacturing

Division of Corporation Finance

Securities and Exchange Commission

March 3, 2021

Page 2

 

Please note that the exhibit index and exhibits have been re-marked to indicate compliance with the procedures set forth in Rule 406.

 

Lastly, we note that FINRA has indicated that it raises no objections with respect to the fairness and reasonableness of the proposed underwriting terms and arrangements. The FINRA reviewer (Adriana Mykytyn) may be contacted at (240) 386-4623.

 

Sincerely, 

 

/s/ Fay Matsukage

  
   
Fay Matsukage  
     
Cc: Revival AI Inc.  
  George Dimov CPA  

 

2

 

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