0000000000-21-011680.txt : 20211116 0000000000-21-011680.hdr.sgml : 20211116 20210924113003 ACCESSION NUMBER: 0000000000-21-011680 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210924 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: YIJIA GROUP CORP. CENTRAL INDEX KEY: 0001699709 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-APPAREL, PIECE GOODS & NOTIONS [5130] IRS NUMBER: 352583762 FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: UNIT 1623, TIANXIA INTL CENTER B STREET 2: TAOYUAN ROAD, NANSHAN DISTRICT CITY: SHENZHEN, GUANGDONG STATE: K3 ZIP: 518000 BUSINESS PHONE: 85225565499 MAIL ADDRESS: STREET 1: UNIT 1623, TIANXIA INTL CENTER B STREET 2: TAOYUAN ROAD, NANSHAN DISTRICT CITY: SHENZHEN, GUANGDONG STATE: K3 ZIP: 518000 FORMER COMPANY: FORMER CONFORMED NAME: YIJIA GROUP CORP DATE OF NAME CHANGE: 20181204 FORMER COMPANY: FORMER CONFORMED NAME: Soldino Group Corp DATE OF NAME CHANGE: 20170303 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Registration Statement on Form S-1 Filed September 17, 2021 File No. 333-259600 Dear Mr. Sytner: We have limited our review of your registration statement to those issues we have addressed in our comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Registration Statement on Form S-1 Filed September 17, 2021 General 1. We note that your common stock is quoted on the OTC Pink. We also note that the selling stockholders plan to sell their holdings as determined by the prevailing market price or in negotiated transactions. To sell shares at market prices, we require an established public trading market for those shares, and we do not consider the OTC Pink to be such a market for the purposes of satisfying Item 501(b)(3) of Regulation S-K. Please revise your registration statement to set a fixed price for the shares to be sold by the selling stockholders unless and until your shares are quoted on the OTC Bulletin Board, the OTCQX, the OTCQB or listed on a national securities exchange. Barry Sytner FirstName Yijia GroupLastNameBarry Sytner Corp. Comapany 24, September NameYijia 2021 Group Corp. September Page 2 24, 2021 Page 2 FirstName LastName We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Cara Wirth at (202) 551-7127 or Erin Jaskot at (202) 551-3442 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jody M. Walker