DANIEL H. LUCIANO
ATTORNEY AT LAW
242 A WEST VALLEY BROOK ROAD
CALIFON, NEW JERSEY 07830
| MEMBER TEXAS AND | TELEPHONE 908-832-5546 |
| NEW JERSEY BARS | FACSIMILE 908-832-9601 |
April 8, 2016
Securities and Exchange Commission
Washington, DC 20548
Attention: Laura Nicholson
| Re: | Unleashed Inc. |
| Registration Statement on Form S-1 | |
| Filed March 15, 2016 | |
| File No. 333-209429 |
Dear Ms. Nicholson:
On behalf of my client, Unleashed Inc. (the “Company”), we are filing herewith an Amendment No. 3 (the “Amendment”) to the Company’s Registration Statement on Form S-1 previously filed with the Securities and Exchange Commission (the “Commission”).
The Amendment has been prepared in response to an oral comment of the staff with respect to updating disclosure under Item 402 of Regulation S-K for the fiscal year ended March 31, 2016.
In this regard, please see the inserted text on page 34 of the Amendment which includes executive compensation for fiscal year 2016.
Please advise the undersigned as soon as possible if the staff has any further comments relating to the Registration Statement or the Amendment. You can contact the undersigned at (908) 832-5546. Thank you in advance for your courtesy and cooperation.
| Sincerely, | |
| /s/Daniel H. Luciano | |
| Daniel H. Luciano |
