Devago, Inc.
Calle Dr. Heriberto Nunez #11A
Edificio Apt. 104
Dominican Republic
March 16, 2015
Via EDGAR
United States Securities and Exchange Commission
100 F Street, N.E. Mailstop 3561
Washington D.C., 20549-7010
Attention: Matthew Crispino
Re: Devago, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed March 2, 2015
File No. 333-201319
Dear Matthew Crispino:
I write on behalf of Devago, Inc., (the “Company”) in response to Staff’s oral comments dated March 2, 2015 regarding the above-referenced Registration Statement on Form S-1, filed on March 2, 2015.
The Company modified the Use of Proceeds section in Amendment No. 3 to clearly indicate that Offerings Expenses are subtracted from Gross Proceeds to result in Net Proceeds.
In addition, enclosed herewith please find an acknowledgement letter from the Company.
Sincerely,
/s/ Jose Armando Acosta Crespo
Jose Armando Acosta Crespo
Enclosures:
Acknowledgment by the Company
