CORRESP for the SEC letter on Febuary 02, 2018 of Form 10-K and Form 10-Q LANDBAY INC CIK: 0001672572 3906 Main Street, 207 Flushing, NY11354Febuary 6, 2018VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 3561 100 F Street, N.E. Washington, DC 20549 Attention: James Giugliano Rufus Decker Re: Landbay Inc Form 10-K for Fiscal Year Ended March 31, 2017 Filed June 27, 2017 Form 10-Q for Fiscal Quarter Ended September 30, 2017 Filed November 6, 2017 File No. 333-210916 Response to the SEC letter on Febuary 2, 2018: We are preparing to response the SEC letter. Because we need the auditor and the XBRL service company to assist us for amending the financial statement of Landbay Inc, so we need more about 4 weeks to file the amended Form 10-K, Form 10-Q and the Corresp SEC letter. Wanjun Xie Wanjun Xie President Landbay Inc Date: Febuary 06, 2018 |