SOMO, INC.
Vaclavske namesti 21
Prague, Czech Republic 11000
Tel. 702-751-0600
Email:somoincorp@gmail.com
March 9, 2015
Mr. Jeff Kauten,
United States
Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Re: Somo, Inc.
Amendment No. 3 to Registration Statement on Form S-1
Filed February 5, 2015
File No. 333-198771
Dear Mr. Jeff Kauten:
In accordance with your phone conversation with Scott Doney, the Company’s attorney, held on March 6, 2015, Somo, Inc. files Amendment No.4 to the Registration Statement on Form S-1that includesamended November 30, 2014 financials, legal opinion and updated auditor consent.
Please direct any further comments or questions you may have to the company atsomoincorp@gmail.com.
Thank you.
Sincerely,
/S/ Olga Chernykh
Olga Chernykh, President
