April 19, 2022
United States Securities
and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
Attn: Erin Donahue; Geoffrey Kruczek
Washington, D.C. 20549
| Re: | AURI INC |
|
| Registration Statement on Form 1-A Filed March 15, 2022 File No. 024-11830 |
Dear Ms. Donahue and Mr. Kruczek:
We have reviewed your response letter, dated March 29, 2022, and have made the requested adjustments. Below is a detailed response to your letter and enclosed is a revised Offering Circular. Please let us know if you have any further concerns.
Form 1-A filed on March 15, 2022,
Financial Statements, page 37
1. | Please update your financial statements in accordance with subparagraph (a) of Part F/S on Form 1-A. |
We will consider qualifying your offering statement at your request. In connection with your request, please confirm in writing that at least one state has advised you that it is prepared to qualify or register your offering. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification.
Response
In response to the Staff’s comment, this has been addressed. Please see the table “Index to Consolidated Financial Statements”, Page 37. The index to consolidated financial statements as well as the corresponding financial statements have been updated to year ending December 31, 2021.
Should you have any additional questions or comments please contact our counsel, Jonathan Leinwand at 954-903-7856 or jonathan@jdlpa.com.
Sincerely,
/s/ Edward Vakser
Edward Vakser
Chief Executive Officer
AURI INC.
cc: Jonathan D. Leinwand
