ALTAIR INTERNATIONAL CORP.
6501 E GREENWAY PKWY #103-412
SCOTTSDALE, AZ 85254
August 18, 2016
Via EDGAR
Mr. John Cash
Accounting Branch Chief
Office of Manufacturing and Construction
United States Securities and Exchange Commission
Washington, DC 20549
| Re: | Altair International Corp. |
| Form 10-K for the Year Ended March 31, 2016 | |
| File No. 333-190235 |
Dear Mr. Cash,
In response to the comments contained in your letter of August 15, 2016, an amendment to the Company’s 10-K was filed with the SEC yesterday that incorporates the additional information requested that was inadvertently omitted in the original filing.
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. |
Should you any have further comments or questions regarding this matter, please contact me at (760) 413-3927.
Sincerely,
/s/ Alan Smith
Alan Smith
CEO and CFO
Altair International Corp.
