KALLO, INC.
15 Allstate Parkway
Suite 600
Markham, Ontario
Canada L3R 5B4
TEL: (416) 316-9997
September 26, 2013
Mara L. Ransom
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: | Kallo Inc. | |
Form S-1 Registration Statement | ||
File No. 333-184572 |
Dear Ms. Ransom:
In response to comment #1 of your letter dated September 25, 2013, please be advised that the verbal agreement to alter the terms of the equity line was made before we filed the Form S-1 registration statement, SEC file no. 333-184572, that registers the common stock underlying the "put".
Yours truly, | ||
Kallo, Inc. | ||
BY: | VINCE LEITAO | |
Vince Leitao, President |
Yours truly, | ||
Kodiak Capital Group, LLC. | ||
BY: | RYAN C. HODSON | |
Ryan C. Hodson, Managing Director |