Phoenix Life Sciences International Limited. (PLSI)
Filed: 17 Oct 13, 12:00am
MOKITA, INC.
7695 SW 104th St., Suite 210
Miami, Florida, 33156
October 16, 2013
VIA EDGAR
Securities and Exchange Commission
100 F. Street, NE
Washington, D.C. 20549-7410
Attention:
Ethan Horowitz
Branch Chief
Dear , Mesdames:
Re:
Mokita, Inc. (the “Company”)
Form 10-K for Fiscal Year Ended
February 28, 2013
Filed June 13, 2013
File No. 333-167275
Further to our correspondence dated September 12, 2013 regarding the above referenced filing we advise that on October 1, 2013, we filed an Item 4.01 Form 8-K to provide the disclosures pursuant to Item 304 of Regulation S-K regarding our change in accountant. Subsequently, on October 16, 2013, we filed an amendment to the Form 8-K to include exhibit 16.
With regard to the Form 10-K, 8-K and 8-K/A referenced herein, we acknowledge that:
·
the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
·
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
·
the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
We trust the foregoing is satisfactory, however please do not hesitate to contact the undersigned if you require additional information.
Yours truly,
MOKITA, INC.
Per:/s/ Irma N. Colón-Alonso
Irma N. Colón-Alonso
President and Director