ALTAIR INTERNATIONAL CORP.
Conjunto Sierra Morena Casa D9, Tumbaco, Ecuador, Tel. (702) 605-0043
September 24, 2013
Mr. Scott Anderegg
United States
Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Re: Altair International Corp.
Amendment No. 1 to Registration Statement on Form S-1
Filed August 30, 2013
File No. 333-190235
Dear Mr.Scott Anderegg:
Altair InternationalCorp. (the “Company”) herewith files with the Securities and Exchange Commission (the "Commission") amendment number 2 to the registration statement on Form S-1 (the " Registration Statement") in response to the Commission's comments, dated September 24, 2013 (the "Comment Letter"), with reference to the Company's amendment number 1 to the registration statement on Form S-1 filed with the Commission on August 30, 2013.
In addition to the Amended Registration Statement, the Company supplementally responds to all the Commission's comments as follows (the term “our” or “we” as used herein refers to the Company):
Summary Financial Information, page 6
1. Your disclosure of total expenses and net loss from inception to June 30, 2013 of $6,568 is not consistent with the amount reported on the Statement of Operations of $6,649. Please explain or revise. We also noted disclosure throughout the document indicated a net loss from inception through June 30, 2013 of $6,568. For instance see pages 5, 18, and 21. Please ensure your disclosure throughout the document is consistent with the amount reported in your financials.
Our response: We haverevised our disclosure throughout the document and it is consistent with the amount reported in our financials.
Dilution, page 12
2. It appears you have a negative tangible book value as of June 30, 2013. Please explain how you calculated a net tangible book value per share before the offering of $0 or revise. Please consider the impact for each benchmark (100%, 75% and 50%) on the increase to present stockholders in net tangible book value per share and the disclosure on pages 12 through 14.
Our response: We haverevised our disclosure in accordance with the comments of the commission.
Please direct any further comments or questions you may have to the company ataltairinternationalcorp@gmail.com.
Thank you.
Sincerely,
/S/ Homero Giovanni Penaherrera Zavala
Homero Giovanni Penaherrera Zavala, President