| Edward H. Weaver Direct Dial: (801) 574-2624 Fax: (801) 532-3370 eweaver@fabianvancott.com |
May 10, 2018
VIA EDGAR
Paul Fischer
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Nestbuilder.com Corp. |
|
| Amendment No. 1 to Registration Statement on Form 10-12G Filed February 20, 2018 File No. 000-55875 |
Dear Mr. Fischer:
On behalf of our client, Nestbuilder.com Corp., a Nevada corporation (the “Company”), and pursuant to the applicable provisions of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and the rules promulgated thereunder, please find enclosed for filing with the Securities and Exchange Commission (the “Commission”) a complete copy of Amendment No. 4 (“Amendment No. 4”) to the above-captioned Registration Statement on Form 10 of the Company (the “Registration Statement”).
This amendment reflects certain revisions of Amendment No. 3 to the Registration Statement, including revisions in response to the oral comment received during our call on or about April 18, 2018. During the call, you noted the Company’s change in fiscal year-end from a fiscal year-end of October 31 to a fiscal year-end of November 30, and instructed the Company to provide disclosure in the Registration Statement addressing the change in fiscal year-end. The Company has added disclosure regarding the change in fiscal year-end on page 4 in the section captioned “Summary” in response to the staff’s oral comment.
Thank you for your time and attention to this matter. Please do not hesitate to contact me at 801-440-4787 with any questions or further comments you may have regarding this filing or if you wish to discuss the above.
| Sincerely, | ||
| /s/ Edward H. Weaver, Esq. | ||
| ||
| Edward H. Weaver, Esq. | ||
Enclosure