EMERALD DATA INC.
Atbrivosanas Aleja 5 – Rezekne, Latvia
Telephone (702)757-1148
November 3, 2016
Ms. Mara L. Ransom, Assistant Director
Ms. Lisa M. Kohl
United States Securities and Exchange Commission
Washington D.C.20549
| Re: | Emerald Data Inc. Post-Effective Amendment No. 1 to Registration Statement on Form S-1 Filed September 9, 2016 File No. 333-200629 |
Dear Ms. Ransom and Ms. Kohl,
Thank you for your further review of our Registration Statement. We have revised the Post-Effective amendment to address the comment in your letter of October 14, 2016.
1. | We note that you have filed a Post-Effective amendment to correct your financial statements. We also note your representation to us that you sold securities during this time. Please revise your prospectus cover page to reflect the sale of these securities; reducing the amount of securities being offered by those that you have sold. |
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| We have revised the disclosure as requested. |
Sincerely,
/s/ Janis Kalnins
Janis Kalnins
President