December 11, 2015
Ms. Maryse Mills – Apenteng
Special Counsel
Securities and Exchange Commission
Re: OptiLeaf, Incorporated
File No. 333-202-003
Dear Ms. Mills – Apenteng,
As a follow up to a telephone call from Ms. Amanda Kim of the SEC, we have amended our S-1 Registration Statement and filed the Amended S-1 as of today. To further assist in your review of same, we are providing this correspondence to address the comment received from Ms. Kim, as follows:
Financial Statements – Subsequent Events
Please revise your disclosure to provide the results of your evaluation of subsequent events, or include a statement in your disclosure that there are no reportable subsequent events.
Response:We have revised the applicable section of the Financial Statements to provide a disclosure that there are no reportable subsequent events.
Thank you very much for your consideration.
Sincerely, | |
| /s/James S. Byrd, Jr. | |
James S. Byrd, Jr. | |
For the Firm |