CORRESP 20 filename20.htm kaloresponses-7302013.htm
THE LAW OFFICE OF
CONRAD C. LYSIAK, P.S.
601 West First Avenue, Suite 903
Spokane, Washington 99201
(509) 624-1475
FAX: (509) 747-1770
EMAIL: cclysiak@lysiaklaw.com


July 30, 2013



Ms. Mara L. Ransom
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549-3561

 
RE:
Kallo Inc.
   
Form S-1 Registration Statement
   
File No. 333-184572

  In response to your letter of comments dated July 16, 2013, please be advised as follows:

General

1.           The Form 8-K was filed with the SEC on July 18, 2013.

Fees Paid to Kodiak Capital, LLC

2.           A written addendum to the investment agreement has been filed as Exhibit 10.33.  The terms of the agreement were not renegotiated.  The Company delivered 2,000,000 shares to Kodiak.  The addendum was created at your insistence.  The 2,000,000 shares are not part of the put shares.

Financial Statements

General

3.           A request for waive has been filed with the SEC.  A copy of request for the waiver is attached to this letter and the amounts contained in the financial statements since inception have been labeled as “unaudited”.

Note 7

4.           We have disclosed in Note 7 that such an estimate of any additional possible loss cannot be made at this point.


 
 

 


 
Ms. Mara L. Ransom
 
Securities and Exchange Commission
 
RE:
Kallo Inc.
   
Form S-1 Registration Statement
   
File No. 333-184572
 
July 30, 2013
 
Page 2


Report of Independent Registered Public Accounting Firm

5.           The audit report has been included in this amendment.


 
Yours truly,
 
 
 
The Law Office of Conrad C. Lysiak, P.S.
 
   
 
BY:
CONRAD C. LYSIAK
   
Conrad C. Lysiak








CCL: hdw

cc: Kallo Inc.

Enclosures
 

 
 
 

 

Response Letter - Page 3.
 
 
 

 
Response Letter - Page 4.
 
 
 
 

 
Response Letter - Page 5.
 
 
 
 

 
Response Letter - Page 6.