SERATOSA INC.
SINO FAVOUR CENTRE, SUITE 1203
1 ON YIP STREET CHAIWAN K3 HKSAR
Via Federal Electronic Submission
February 17, 2015
Securities and Exchange Commission
Division of Corporation Finance
Mail-Stop 4561
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jennifer Thompson
RE:
Seratosa Inc.
Form 10-K for the Fiscal Year Ended December 31, 2013
Filed March 27, 2014
File No. 000-53506
Dear Ms. Thompson:
We hereby transmit for review, Amendment No. 2 to our Form 10-K for the Fiscal Year Ended December 31, 2013 (File No. 000-53506) .
In addition, this cover letter is being filed on EDGAR in response to the Staff’s comment letter to us, dated February 9, 2015, in connection with our above referenced 10-K filing.
1. In response to comment 1, we have amended our December 31, 2013 Form 10-K to include the correct report of our independent auditor for the financial statements for the year ended December 31, 2012.
We understand that the company is responsible for the adequacy and accuracy of the disclosure in the filing. Furthermore, we understand that staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing. Also, the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please do not hesitate to contact us at (408) 548-7520 or email, b@bay2peak.com, should you have any questions about the contents of this letter.
Sincerely,
/s/Brent Suen
Brant Suen
President & Chief Executive Officer
Seratosa Inc.
