2855 Sanford Ave SW #30666
Grandville, MI, 49418
+44 01455-290363
May 29, 2018
VIA EMAIL AND EDGAR
Beverly Singleton
Melissa Raminpour
Sonia Bednarowski
John Dana Brown - Attorney Advisor
U.S. Securities & Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
BednarowskiS@SEC.GOV
Re: Arazu Incorporated
Registration Statement on Form S-1
Filed March 23, 2018
File No. 333-221327
Acceleration Request
Requested Date: Thursday, May 31, 2018
Requested Time: 5:00 PM Eastern Time
Dear Sirs/Mesdames:
Arazu Incorporated (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-captioned Registration Statement on Form S-1 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.
The Registrant hereby authorizes John D. Thomas, Esq., counsel to the Registrant, to orally modify or withdraw this current request for acceleration.
The Registrant hereby acknowledges that:
| • | should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
U.S. Securities & Exchange Commission
Division of Corporate Finance
May 29, 2018
Page 2
| • | the Registrant may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
The Registrant requests that it be notified of such effectiveness by a telephone call to Mr. Thomas at (801) 816-2536.
Very truly yours,
ARAZU INCORPORATED
/s/ Paul Clewlow
Paul Clewlow
Chief Executive Officer