Unleashed Inc.
Rastislavova 12, 949 01 Nitra, Slovakia
March 15, 2016
Via EDGAR
THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Attn: | Laura Nicholson |
| Re: | Unleashed Inc. |
| Registration Statement on Form S-1 | |
| Filed February 8, 2016 | |
| File No. 333-209429 |
Dear Laura Nicholson:
In connection with the Company’s response to the United States Securities and Exchange Commission’s (the “Commission”) comments in a letter dated March 4, 2016 by Laura Nicholson, Special Council of the Commission’s Division of Corporate Finance, this correspondence shall serve as acknowledgment by the Company of the following:
| § | should the Commission or the staff, 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 company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| § | the company may not assert 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. |
| Unleashed Inc. | ||
| /s/ Anthony Ridding | ||
| By: | Anthony Ridding | |
| Chief Executive Officer | ||
