Phoenix Life Sciences International Limited. (PLSI)
Filed: 17 Aug 10, 12:00am
PARSONS/BURNETT/BJORDAHLLLP
_________________________________
ATTORNEYS
James B. Parsons
jparsons@pblaw.biz
VIA FACSIMILE (703-813-6983)
August 16, 2010
Mr. Michael Clampitt
Senior Attorney
US Securities Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
Re:
Mokita, Inc.
Registration Statement on Form S-1/A
Filed July 15, 2010
File No. 333-167275
Dear Mr. Clampitt:
This letter is in response to your comment letter dated July 19, 2010, with regard to the Form S-1/A filing of Mokita, Inc., a Nevada corporation (“Mokita” or the "Company") filed on July 15, 2010. Responses to each comment have been keyed to your comment letter.
Registration Statement on Form S-1/A, filed July 15, 2010
General
1.
The financial statements and financial discussions throughout the document have been updated.
Risk Factors, page 6
2.
This risk factor heading has been revised to correctly reference the type of business.
Use of proceeds
3.
This section has been revised to remove the statement indicating that the Company does not intend to pay offering expenses.
Management’s Discussion and Analysis of Financial Condition and Results of Operations – Plan of Operation, page 32
Suite 1850 Skyline Tower, 10900 NE 4th Street, Bellevue, WA 98004ŸT (425) 451-8036 ŸF (425) 451-8568Ÿwww.pblaw.biz
_________________________________________________________________
A Limited Liability Partnership with offices in Bellevue and Spokane
Mr. Michael Clampitt
Division of Corporation Finance
Securities and Exchange Commission
August 16, 2010
Page2 of 2
4.
Description of our business has been revised in the Item 3 and Item 11 to match the disclosure in the MD&A section.
Report of Independent Registered Public Accounting Firm, page 20
Exhibit 23.2 Consent of Independent Registered Public Accounting Firm
5.
The Auditor’s Report has been revised.
Please contact this office with any further comments or questions. We are filing the redlined version and this letter on EDGAR correspondence. I would appreciate if you would send any further responses directly to me electronically or via facsimile, so I may assist Mokita in a prompt response. If the SEC has no further comments, we expect to file a request for acceleration of the effective date.
Thank you in advance for your courtesies.
Very truly yours,
PARSONS/BURNETT/BJORDAHL, LLP
/s/ James B. Parsons
James B. Parsons
JBP:aqs