October 5, 2014
Maryse Mills-Apenteng
Special Counsel
Barbara C. Jacobs
Assistant Director
United States
Securities and Exchange Commission
Washington, D.C. 20549
Re: UpperSolution.com
Amendment No. 6 to Registration Statement on Form S-1
Filed October 1, 2014
File No. 333 - 190658
Dear Ms. Mills-Apenteng,
The following is the company’s response to your comment letter dated October 3, 2014.
General
1. Revise to include an updated consent from the registered public accounting firm.
Refer to Item 601(b)(23) of Regulation S-K. In addition, you should revise to differentiate
among those exhibits filed herein and those filed previously.
Updated auditor consent added. Exhibits previously filed marked with an *.
Sincerely,
Yousef Dasuka
Chief Executive Officer
UpperSolution.com
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