ARION GROUP CORP.
18401 Collins Ave., #1220
Sunny Isles Beach, FL 33160
Tel. (786) 577-7070
Email:ariongroup2016@yandex.com
July 11, 2017
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Ms. Katherine Bagley
Re: Arion Group Corp.
Amendment No. 1 to Registration Statement on Form S-1
Filed April 20, 2017
File No. 333-216895
Dear Ms. Katherine Bagley:
This letter sets forth the responses of Arion Group Corp. (the "Company") to the comments of the reviewing staff (“Staff”) of the Securities and Exchange Commission (“Commission”) in connection with the above referenced filing as set forth in the comment letter of May 2, 2017. Each numbered paragraph below responds to the comment having the same number in the May 2, 2017 comment letter.
General
1. We note your response to comment 5; however, it does not appear that your revisions are fully responsive to our comment. The cover page of your prospectus indicates that you “do not have sufficient capital for operations,” and your Plan of Operation indicates that you “need proceeds from this offering to start [y]our operations and start selling your products.” Please revise for consistency.
Response: We have revised our prospectus in accordance with the comments of the commission.
Exhibit 23.1
2. Please update the consent of the independent registered public accounting firm. For guidance, refer to Section 4810.3(c) of the Division of Corporation Finance Financial Reporting Manual, available on the Commission’s website.
Response: We have filed an updated consent of our independent registered public accounting firm.
Please direct any further comments or questions you may have to the company atariongroup2016@yandex.com.
Thank you.
Sincerely,
/S/ Nataliia Kriukova
Nataliia Kriukova, President