ahix_corresp.htm

0001477932-21-006820.txt : 20211029 0001477932-21-006820.hdr.sgml : 20211029 20210928174806 ACCESSION NUMBER: 0001477932-21-006820 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210928 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALUF HOLDINGS, INC. CENTRAL INDEX KEY: 0000747435 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 462252130 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1801 POLK STREET STREET 2: #2677 CITY: HOLLYWOOD STATE: FL ZIP: 33022 BUSINESS PHONE: 866-793-1110 MAIL ADDRESS: STREET 1: 1801 POLK STREET STREET 2: #2677 CITY: HOLLYWOOD STATE: FL ZIP: 33022 FORMER COMPANY: FORMER CONFORMED NAME: COREWAFER INDUSTRIES, INC. DATE OF NAME CHANGE: 20140109 FORMER COMPANY: FORMER CONFORMED NAME: Corewafer Industries, Inc. DATE OF NAME CHANGE: 20130813 FORMER COMPANY: FORMER CONFORMED NAME: ACTION PRODUCTS INTERNATIONAL INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm ahix_corresp.htm

Aluf Holdings, Inc.

4801 South University Drive, Suite 227

Fort Lauderdale, FL 33328

Phone: (866) 793-1110

Jan Woo

Division of Corporation Finance

Office of Technology

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Aluf Holdings, Inc.

Post Qualification Amendment to Form 1-A

Filed September 23, 2021

File No. 024-11592

September 28, 2021

Dear Ms. Woo,

This letter sets forth the request of Aluf Holdings, Inc., (“AHIX” or the “Company”) for Qualification of its Post Qualification Amendment to its Regulation A Offering.

Kindly be advised that Aluf Holdings, Inc. (the "Company") requests that its Post Qualification Amendment to its Regulation A offering be qualified on Thursday September 30, 2021, at 12pm Eastern Time, or as soon as practical thereafter. The Company has received correspondence that the State of Colorado is prepared to qualify our offering.

In connection with the foregoing request, the Company hereby confirms and acknowledges that:

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

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

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 laws of the United States.

We trust the foregoing is in order.

If you have any questions or require any additional information with respect to the above, please do not hesitate to contact me at (866) 793-1110 or John Dolkart, Jr. of Dolkart Law, PC at (415) 707-2717. Thank you for your attention to this matter.

	Aluf Holdings, Inc.

	By:	/s/ Teresa McWilliams
	Name:	Teresa McWilliams
	Title:	Chief Financial Officer, Director