RECURSOS QUELIZ, INC.
Las Caobas, 4th St., No. 24
Puerto Plata, Dominican Republic
November 24, 2014
United States Securities and Exchange Commission
Washington, DC
20549
Attention: Mr. John Reynolds
Assistant Director
Dear Mr. Reynolds:
Re: Amendment No. 3 Registration Statement on Form S-1
Filed on October 17, 2014
File No. 333-194322
We are in receipt of your letter dated October 30, 2014 and have the following responses to make to your comments.
Principal Stockholder, Director and Officer page 41
1. | There has been no change in the Company’s principal stockholder, director and officer since the Company’s inception. Therefore, the date has been changed to November 15, 2014. |
Experts, page 47
2. | Under Exhibit 5.1 the legal opinion has been revised by Booth Udall Fuller, PLC to adhere to this comment. |
Financial Statements
3. The financial statements have been updated to August 31, 2014, being the Company’s fiscal year-end and included in this amended Form S-1A. Also all financial information in the amended Form S-1A has also been updated to conform with the amounts indicated in the above noted financial statements.
Yours very truly:
Recursos Queliz, Inc.
/s/”Juan Alexi Payamps Dominguez
Juan Alexi Payamps Dominguez
Chief Executive Officer, President and
Director
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