Geant Corp.
Kiranthidiya road 114, Beruwala, Sri Lanka, 12070
Phone: (702) 751-04-67
E-mail: office@geantcorp.com
October 20, 2016
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. St., N.E.
Washington, D.C. 20549
Attention: Ms. Lisa Krestynick
Re: | Request for Acceleration of Effectiveness of Registration Statement on Form S-1 (File No. 333-213009) of Geant Corp. (the “Registrant”) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, and on behalf of the Registrants, we hereby request that the effectiveness of the above-captioned Registration Statement (the “Registration Statement”) be accelerated so that such Registration Statement will become effective on Monday, October 24, 2016, at 10:00 a.m., Eastern Time, or as soon thereafter as practicable.
The Registrant acknowledges that:
a) Should the Securities and Exchange Commission (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,
b) The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing, and
c) The Registrants may not assert 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.
Please call the undersigned at (702) 751-04-67 with any questions regarding this matter.
Very truly yours, Geant Corp. |
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By: | /s/ Suneetha Nandana Silva Sudusinghe |
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Name: Title: | Suneetha Nandana Silva Sudusinghe Chief Executive Officer and President of Geant Corp. |