June 5, 2019
Matthew Derby
Staff Attorney
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: Ghar Inc.
Registration Statement on Form S-1
File No. 333-230956
Dear Mr. Derby:
Pursuant to Rule 461(a) of the Securities Act of 1933, as amended, Ghar Inc. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement on Form S-1 of the Company be accelerated to Friday, June 7, 2019 at 2:00 p.m. Eastern Time, or as soon thereafter as may be practicable.
The Company hereby acknowledges that:
should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.
Very truly yours,
By: | /s/ Hamza Abid |
Name: | Hamza Abid |
Title: | President, Treasurer and Secretary (Principal Executive, Financial and Accounting Officer) |
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