4700 Homewood Court, Suite 100, Raleigh, NC 27609 USA
June 15, 2018
FILED ON EDGAR
Jay Ingram
Legal Branch Chief Office of
Manufacturing and Construction
United States Securities and
Exchange Commission
Mail Stop 4631
Washington, DC 20549
Re: ATI Modular Technology Corporation
Registration Statement on Form S-4
Filed June 7, 2018
File No. 333-221846
Revised Information Statement on Schedule 14C
Filed May 29, 2018
Dear Mr. Ingram:
This letter is in response to the Commission’s June 13, 2018 comment letter regarding Registration Statement on Form S-4 and Revised Information Statement on Schedule 14C submitted by ATI Modular Technology Corporation (the “Company”). The Company’s legal counsel, Anthony R. Paesano of Paesano Akkashian Apkarian, P.C., has been copied in on this correspondence, so feel free to contact him with any questions, and of course, please feel free to continue to correspond directly with me.
Form S-4/A filed on June 7, 2018
General
| 1. | Your consent on file covers the audited financial statements for the year ended December 31, 2016. Please Provide an updated auditors consent. |
Response: The Company notes the Commission’s comment and has attached updated auditor consents as Exhibits 23.1 and 23.2, respectively.
Cover Page
| 1. | Please remove the statement that “the securities registered herein are being offered on a national securities exchange.” |
Response: The Company has removed the identified language.
Very truly yours,
ATI Modular Technology Corporation
Alton Perkins
Alton Perkins