0001493152-23-045430.txt : 20240124 0001493152-23-045430.hdr.sgml : 20240124 20231219164754 ACCESSION NUMBER: 0001493152-23-045430 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Netcapital Inc. CENTRAL INDEX KEY: 0001414767 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] ORGANIZATION NAME: 02 Finance IRS NUMBER: 870409951 STATE OF INCORPORATION: UT FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 LINCOLN STREET CITY: BOSTON STATE: MA ZIP: 02111 BUSINESS PHONE: (781) 925-1700 MAIL ADDRESS: STREET 1: 1 LINCOLN STREET CITY: BOSTON STATE: MA ZIP: 02111 FORMER COMPANY: FORMER CONFORMED NAME: ValueSetters Inc. DATE OF NAME CHANGE: 20140924 FORMER COMPANY: FORMER CONFORMED NAME: ValueSetters Corp DATE OF NAME CHANGE: 20071011 CORRESP 1 filename1.htm

NETCAPITAL INC.

1 Lincoln Street

Boston, MA 02111

December 19, 2023

VIA EDGAR

United States Securities

and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:	Christian Windsor
	Madeline Joy Mateo

	Re:	Netcapital Inc.
		Registration Statement on Form S-1
		File No. 333-275210

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Netcapital Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:15 p.m., Eastern Daylight Time, on Thursday, December 21, 2023, or as soon thereafter as practicable.

Please notify Richard Friedman of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3031 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.

	Thank you,

	NETCAPITAL INC.

	By:	/s/ Martin Kay
	Name:	Martin Kay
	Title:	Chief Executive Officer