March 25, 2021
Securities and Exchange Commission
Division of Corporation Finance
Washington D.C. 20549
Mail Stop 3561
Attn: Mr. John Dana Brown
brownj@sec.gov
Re: | Opening Night Enterprises LLC Request for Requalification of Offering Under Regulation A Filed March 25, 2021 File No. 024-10712 |
DELIVERED VIA E-MAIL
Dear Mr. Brown:
Thank you for your recent phone call regarding your office’s review of our March 2, 2021 filing of Opening Night Enterprise LLC’s eighth post-qualification amendment to its Form 1-A, filed for the purpose of answering questions and remedying deficiencies identified by the SEC. Pursuant to our recent call, it is our understanding that your office has no further comments at this time pertaining to the issuer’s re-qualification, as such, we hereby formally request that the SEC please re-qualify the offering under Regulation A, effective as of this coming Monday, March 29, 2021.
Very truly yours,
By: | /s/Ryan J. Lewis | |
Ryan J. Lewis, Esq. 207 W. 25th Street, 6th Floor New York, NY 10001 t. (212) 966-6700 f. (212) 966-6051 ryan@rlalaw.net |