THE LAW OFFICE OF
CONRAD C. LYSIAK, P.S.
601 West First Avenue, Suite 903
Spokane, Washington 99201
(509) 624-1475
FAX: (509) 747-1770
EMAIL: cclysiak@lysiaklaw.com
July 30, 2013
Ms. Mara L. Ransom
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3561
RE: | Kallo Inc. | |
Form S-1 Registration Statement | ||
File No. 333-184572 |
In response to your letter of comments dated July 16, 2013, please be advised as follows:
General
1. The Form 8-K was filed with the SEC on July 18, 2013.
Fees Paid to Kodiak Capital, LLC
2. A written addendum to the investment agreement has been filed as Exhibit 10.33. The terms of the agreement were not renegotiated. The Company delivered 2,000,000 shares to Kodiak. The addendum was created at your insistence. The 2,000,000 shares are not part of the put shares.
Financial Statements
General
3. A request for waive has been filed with the SEC. A copy of request for the waiver is attached to this letter and the amounts contained in the financial statements since inception have been labeled as “unaudited”.
Note 7
4. We have disclosed in Note 7 that such an estimate of any additional possible loss cannot be made at this point.
Ms. Mara L. Ransom | ||
Securities and Exchange Commission | ||
RE: | Kallo Inc. | |
Form S-1 Registration Statement | ||
File No. 333-184572 | ||
July 30, 2013 | ||
Page 2 |
Report of Independent Registered Public Accounting Firm
5. The audit report has been included in this amendment.
Yours truly, | ||
The Law Office of Conrad C. Lysiak, P.S. | ||
BY: | CONRAD C. LYSIAK | |
Conrad C. Lysiak |
CCL: hdw
cc: Kallo Inc.
Enclosures