0000000000-18-014697.txt : 20190212 0000000000-18-014697.hdr.sgml : 20190212 20180511130634 ACCESSION NUMBER: 0000000000-18-014697 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180511 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: OBITX, Inc. CENTRAL INDEX KEY: 0001730869 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 821091922 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 4720 SALISBURY ROAD CITY: JACKSONVILLE STATE: FL ZIP: 32256 BUSINESS PHONE: (904 ) 748-9750 MAIL ADDRESS: STREET 1: 4720 SALISBURY ROAD CITY: JACKSONVILLE STATE: FL ZIP: 32256 PUBLIC REFERENCE ACCESSION NUMBER: 0001609876-18-000001 LETTER 1 filename1.pdf begin 644 filename1.pdf M)5!$1BTQ+C4-)>+CS],-"C0V(# @;V)J#3P\+TQI;F5A(/$RCX&)D0'$ M8F!@Q$K\9USQ&R# +(T"@8-"F5N9'-T%LP(# @-C$R(#'0O26UA9V5"+TEM86=E0R]);6%G94E=+UA/8FIE8W0\/"]) M;6%G93<@-3@@,"!2/CX^/B]2;W1A=&4@,"]3=')U8W1087)E;G1S(# O5&%B MJL;AO&$+*.=3Z=]XEFP$!S$-R %J"X!IV!-ARTA'P43 6< MRQPN+G#2+%W9AEN.DY_%PJ_:-4C&\=+NOCA?K%O0HPP_NQ1V+KC&V<86#60" M9U793J?5\\.YTGGT@6",4<9C=-[8K<.YW[KF3+ ;]RL\;ZNM+:-SD11.B =ZW;?@\)./^]<[$&S57[75O5>+\? 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Amendment No. 2 to Registration Statement on Form S-1 Filed May 7, 2018 File No. 333-222978 Dear Mr. Mardikian: Our preliminary review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations under that Act, and the requirements of the form. Specifically, we are unable to complete a review of the registration statement as your financial statements do not meet the updating requirements of Rule 8-08 of Regulation S-X. In addition, the audit report does not conform to PCAOB Release No. 2017-001 and a current auditor consent must be filed. Therefore, we will not perform a detailed examination of the registration statement and we will not issue comments. We suggest that you consider filing a substantive amendment to correct the deficiencies. If you were to request acceleration of the effective date of the registration statement in its present form, we would likely recommend that the Commission deny your request. Sincerely, /s/ Jan Woo Jan Woo Legal Branch Chief Office of Information Technologies and Services cc: Thomas G. Amon Law Office of Thomas G. Amon