MCMURDO LAW GROUP, LLC Matthew C. McMurdo | 917 318 2865 | matt@nannaronelaw.com | 3rdFloor New York, NY 10036 |
March 8, 2018
Via Edgar
United State Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549
Attention: | John Reynolds | |
James Lopez | ||
Steve Lo | ||
Linda Cvrkel | ||
Ronald Alper |
Re: Adorbs Inc.
Registration Statement on Form S-1/A
Filed February 20, 2018
File No. 333-222631
Dear Mr. Reynolds:
We are filing this correspondence regearrding Form S-1 (the “Registration Statement”) in response to the recent call I received from Mr. Ronald Alper regarding Adorbs Inc. (the “Company”), dated March 7, 2018 (the “SEC Call”). This response letter, addresses the concerns you have expressed. The Company has no material agreements with Pluton Clothing. However, the Company has attached the invoice asExhibit A with Pluton Clothing hereto in order to demonstrate the relationship between the Company and Pluton Clothing.
Please direct your correspondence regarding this matter to the undersigned.
Very truly yours, | ||
/s/ Matthew McMurdo, Esq. | ||
Matthew McMurdo, Esq. | ||
cc: | Rebecca Jill Lazar | |
President, Adorbs Inc. |
Exhibit A