Inspired Builders, Inc.
233 Wilshire Blvd., Suite 830
Santa Monica, CA 90401
May 3, 2016
VIA EDGAR
Division of Corporate Finance
100 F Street N.E.
Washington, D.C. 20549
Attn: John Cash
Re: | Inspired Builders, Inc. | |
Form10-K for the Year Ended September 30, 2015 | ||
FiledJanuary 14, 2016 | ||
FileNo. 333-171636 |
This is our response to the comment letter dated March 9, 2016 regarding the above referenced filing. As requested, we have provided the response to the question raised by the Staff. For your convenience, the matter is listed below, followed by the Company’s response:
Item 9A. Controls and Procedures, page 8
Management’s Annual Report on Internal Control Over Financial Reporting, page 8
1. | Please revise future filings to clarify which version, 1992 or 2013, of the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission’sInternal Control—Integrated Frameworkyou utilized when performing your assessment of internal control over financial reporting. |
RESPONSE: | We respectfully submit to the Staff that the 2013 version of the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission’sInternal Control — Integrated Frameworkwas utilized when we performed our assessment of internal control over financial reporting for the year ended September 30, 2015, and we will specifically indicate this information on all future filings. |
The Company acknowledges that:
● | the company is responsible for the adequacy and accuracy of the disclosure in the filing; |
● | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; 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. |
Sincerely,
Inspired Builders, Inc.
By: | /s/ Matt Nordgren | |
Name: | Matt Nordgren | |
Title: | Chief Executive Officer |