Cassidy & Associates
Attorneys at Law
9454 Wilshire Boulevard
Beverly Hills, California 90212
Email: CassidyLaw@aol.com
Telephone: 949/673-4510 | Fax: 949/673-4525 |
September 11, 2017
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Attn: Edwin Kim, Staff Attorney
Washington, D.C. 20549
RE: | Anvia Holdings Corporation | |
Amendment No. 3 to Registration Statement on Form S-1 | ||
Filed August 29, 2017 | ||
File No. 333-217583 |
Ladies and Gentlemen:
Please find attached for filing with the Securities and Exchange Commission (the “Commission”) the Amendment No. 4 to Registration Statement on Form S-1 for Anvia Holdings Corporation (the “Company”).
The following responses address the oral comments of the reviewing staff of the Commission received September 7, 2017 (the “Oral Comments”) in response to the filing of the Amendment No. 3 to Registration Statement on Form S-1 in August 2017. The comments and our responses below are sequentially numbered and the answers herein refer to each of the comments by number and by citing if the response (if applicable) thereto results in revisions being made to the Form S-1.
1. | Please update your risk factor disclosure to indicate that your internal controls over financial reporting were not effective as of the end of the Company’s most recently completed fiscal year. |
Response: In response to the comment made by the Staff of the Commission, the Company updated its risk factor disclosure to indicate that its internal controls over financial reporting were not effective as of the end of the Company’s most recently completed fiscal year.
* * * *
In summary of the foregoing responses to your comments, we trust that the responses above as a whole and the revised Form S-1 filed herewith address the recent comments in the Oral Comments. We trust that we have responded satisfactorily to the comments issued by the Commission regarding the Form S-1. Hence, we hope that we will be in a position to request for acceleration of the Form S-1 in the near future once the Staff has completed its review of the instant amendment to the Form S-1 and these accompanying comment responses.
If you have any questions or concerns, please do not hesitate to contact the undersigned at (917) 923-8413 or Lee W. Cassidy at (949) 673-4510. In addition, we would request in the future that electronic copies of any comment letters or other correspondence from the Commission sent to the Company also be simultaneously copied to bothjlagman.tibercreek@gmail.com andlwcassidy@aol.com.
Sincerely, | |
/s/ Jarvis J. Lagman | |
Jarvis J. Lagman, Esq. | |
Cassidy & Associates |