370 Markets, LLC d/b/a Rares Markets
8545 W. Warm Springs Road, Ste A4 #192
Las Vegas, NV 89113
March 22, 2021
Katherine Bagley
United States Securities & Exchange Commission
Division of Corporation Finance
Office of Trade & Services
Washington DC 20549
Re:370 Markets LLC
Offering Statement on Form 1-A
File No. 024-11383
Dear Ms. Bagley:
370 Markets, LLC d/b/a Rares Markets (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") issue a qualification order for the above-referenced Offering Statement on Form 1-A, so that it may be qualified by 4:00 p.m., Eastern Time on Wednesday, March 24, 2021, or as soon thereafter as is practicable.
Based upon a telephone call from you to our counsel, we understand that the Commission has completed its review.
The Company is aware of its responsibilities under the Act, as they relate to this offering of securities. As requested, the Company further acknowledges that:
1. Should the Commission or the staff, acting pursuant to delegated authority, qualify the filing, it does not foreclose the Commission from taking any action with respect to the filing;
2. The action of the Commission or the staff, acting pursuant to delegated authority, in qualifying the filing, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the filing; and
3. The Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions, please contact our counsel Kendall Almerico at (813) 309-6258. Thank you in advance for your assistance.
Respectfully Submitted,
/s/ Gerome Sapp
Gerome Sapp
Chief Executive Officer
370 Markets LLC
