John B. Lowy, P.C.
ATTORNEYS AT LAW
645 Fifth Avenue, Suite 400
New York, New York 10022
Office (212) 371-7799
Fax (631) 614-7988
johnblowypc@yahoo.com
John B. Lowy*
*NY and NJ Bars
Mail Stop 3561
November 1, 2016
Ms. Susan Block
Office of Transportation and Leisure
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Re: | AAA Century Group USA, Inc. (f/k/a Crowd Shares Aftermarket, Inc.) |
| Preliminary Information Statement on Schedule 14C |
| Filed September 21, 2016 |
| File No. 000-52769 |
Dear Ms. Block:
On behalf of my client AAA Century Group USA, Inc., f/k/a Crowd Shares Aftermarket, Inc. (the “Company”), I am filing this Amendment No. 1 to the Company’s Preliminary Schedule on Form 14C.
In response to your comment letter, a sentence has been added to provide the reason for the Company’s intent to effect a forward split of its outstanding common shares, if and when the Company’s Board of Directors authorizes a forward split.
I also added, in a few places, a reference to the Company’s corporate name before Crowd Shares Aftermarket, Inc.—Vinyl Products, Inc.—because some shareholders might have been issued shares with that name on their stock certificates, several years ago.
| Respectfully submitted, |
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| /s/ John B. Lowy |
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| John B. Lowy |
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