gezc_corresp.htm

0001477932-15-005937.txt : 20151208 0001477932-15-005937.hdr.sgml : 20151208 20150916060415 ACCESSION NUMBER: 0001477932-15-005937 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20150916 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GO EZ Corp CENTRAL INDEX KEY: 0000314197 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 222301634 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6782 COLLINS AVENUE CITY: MIAMI BEACH STATE: FL ZIP: 33141 BUSINESS PHONE: 650-614-1720 MAIL ADDRESS: STREET 1: 6782 COLLINS AVENUE CITY: MIAMI BEACH STATE: FL ZIP: 33141 FORMER COMPANY: FORMER CONFORMED NAME: ERC ENERGY RECOVERY CORP DATE OF NAME CHANGE: 20000101 CORRESP 1 filename1.htm gezc_corresp.htm

September 15, 2015

Matthew Crispino, Esq.

Staff Attorney

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

Re:
Go Ez Corporation
Amendment No. 3 to Registration Statement on Form S-1
Filed August 28, 2015
File No. 333-202047

Dear Mr. Crispino:

On behalf of Go Ez Corporation, a Delaware corporation (the “Company”), we hereby provide a response to the comments issued in a letter dated September 9, 2015 (the “Staff’s Letter”) regarding the Company’s Registration Statement on Form S-1 (the “Form S-1”). Contemporaneously with this submission, we have filed a fourth amended Registration Statement on Form S-1 (the “Amended Form S-1”) reflecting the responses of the Company below.

1.
We have disclosed the work that Federal Technology Agency, Inc. (FTA) has performed for Apple Inc., as requested.

2.
We have revised our discussion of FTA’s contract with Apple to clarify that that contract has expired and no work is currently being done pursuant to such agreement, as requested.

3.
We have clarified on page 40 our revenue breakdown by division (FTA and Glophone retail) for both quarters of 2015, in response to previous comment 10, as requested.

Thank you very much for your time and attention in connection with this filing. Should you have any questions concerning the foregoing, please contact Lorin A. Rosen, Esq. of LAR Law Group PC, counsel to the Company, at (877) 570-2620.

Sincerely,

By: /s/ Abraham Dominguez Cinta

Abraham Dominguez Cinta

Chief Executive Officer & President

GRAPHIC 2 img001.jpg begin 644 img001.jpg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

	1.	We have disclosed the work that Federal Technology Agency, Inc. (FTA) has performed for Apple Inc., as requested.

	2.	We have revised our discussion of FTA’s contract with Apple to clarify that that contract has expired and no work is currently being done pursuant to such agreement, as requested.

	3.	We have clarified on page 40 our revenue breakdown by division (FTA and Glophone retail) for both quarters of 2015, in response to previous comment 10, as requested.

	Sincerely,

	By:	/s/ Abraham Dominguez Cinta
		Abraham Dominguez Cinta
		Chief Executive Officer & President