Alfacourse Inc.
22 The Cedars Cruagh Wood,
Stepaside, Dublin 18, Ireland
Phone: 941-363-6663
Fax: 941-315-8942
email: alfacourse@mail.com
Website: alfacourse.com
May 15, 2017
Mr. Donald E. Field
United States Securities and Exchange Commission
Washington, DC 20549
RE: Alfacourse Inc.
Registration Statement on Form S-1
Filed February 16,2017
File No. 333- 216086
Dear Mr. Field;
In regards to your letter dated April 21, 2017, which included comments relating to our Registration Statement, we have prepared the following responses:
General
Comment 1. We note that your Form S-1 shows all deleted text as strikethroughs. For example, please refer to the Plan of Operations section on page F-28. Please revise the prospectus to remove such strikethroughs as that may lead to investor confusion.
Response: We acknowledge you comment and will pay attention for all future filings.
Cover Page of Prospectus, page F-3
Comment 2. We note your response to our prior comment 4 and reissue. Please revise the offering price of your shares of common stock on the prospectus cover page to include the price to the public, any underwriter’s discounts and commissions, and the net proceeds you will receive. This information should be presented on both a per share basis and for the total amount of the offering. We note that you may present this information in a table, term sheet format, or other clear presentation. Refer to Item 501(b)(3) of Regulation S-K.
Response: We have updated page F-3 by inserting a new table called “Offering Summary”. This table is clearly displays all the required information Item 501(b)(3) of Regulation S-K.
Plan of Operations, page 25
Comment 3. We note your response to our prior comment 14 and reissue in part. Please provide a discussion that clarifies the main differences in your plan of operations based on the various funding levels highlighted and detail how the different funding levels will affect your business and current operations.
Response: We have updated S-1 (page 2 9 ) with additional discussion of our business operations based on the different levels of funding
Sincerely,
/s/ Oleg Jitov
Oleg Jitov
Director
Alfacourse Inc.
