September 11, 2014
Larry Spirgel
Assistant Director
Celeste M. Murphy
Legal Branch Chief
Emily Drazan
Staff Attorney
United States
Securities and Exchange Commission
Washington, D.C. 20549
Re:
C. Wolters Consultants, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed September 8, 2014
File No. 333 - 196878
The following are the Company’s responses to your comment letter of August 10, 2014:
Executive Compensation, page 29
1.
We note your response to comment 2 in our prior letter and the revised disclosure on page 29. We note however that page II - 1 reflects an issuance date of April 5, 2012 where page 29 references April 22, 2012. Please reconcile your disclosure as to the date of issuance.
Reconciled to April 5, 2012.
Very truly yours,
/s/ Carl E. Wolters
Carl E. Wolters / President
C. Wolters Consultants, Inc.