NEWLAN & NEWLAN, LTD.
Attorneys at Law
2201 Long Prairie Road – Suite 107-762
Flower Mound, Texas 75022
August 26, 2020
Katherine Bagley
Office of Trade & Services
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Clikia Corp. |
| Offering Statement on Form 1-A | |
| Filed June 1, 2020 | |
| Amendment No. 2 to Offering Statement on Form 1-A | |
| Commission File No. 024-11230 | |
Dear Ms. Bagley:
This is in response to the letter of comment of the Staff dated August 24, 2020, relating to the captioned Offering Statement on Form 1-A of Clikia Corp. (the “Company”). The comments of the Staff are addressed below:
Comment No. 1: Please be advised that, in response to such comment, references to “aviation” have been removed.
Comment No. 2: Please be advised that the subject notes receivable have, after further consideration by the Company prompted by such comment, been determined to be impaired at March 31, 2020, and the financial statements have been revised accordingly.
Comment No. 3: Please be advised that the subject entries have been reconciled.
Comment No. 4: Please be advised that, in response to such comment, additional disclosure has been added to the first paragraph of the Cover Page.
Please feel free to contact the undersigned at (940) 367-6154, should you have any questions regarding any of the Company’s responses.
We believe the Company’s Offering Statement is now in order for Qualification.
Thank you for your attention in this matter.
| Sincerely, | |
| NEWLAN & NEWLAN, LTD. | |
| By: /s/ ERIC NEWLAN | |
| Eric Newlan |
cc: Clikia Corp.
