Michael A. Littman
Attorney at Law
PO Box 1839
Arvada, CO 80001
(720) 530-6184
malattyco@aol.com
January 28, 2021
VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Construction
Washington, D. C. 20549
Re:
Canning Street Corp.
Form 10-12G Filed December 29, 2020
File No. 000-56235
Dear Commission,
In response to the Commission’s letter dated January 22, 2021 in the matter referenced above, an amended Form 10 has been filed on the EDGAR system. Below please find the following answers addressed in the amendment:
Form 10-12G filed December 29, 2020
Report of Independent Registered Public Accounting Firm, page F-31.
We note your disclosure on page 30 that your independent auditor was appointed on December 30, 2020. However, we note that the audit report is signed by your independent auditor on December 28, 2020. Please clarify and/or revise this apparent discrepancy.
ANSWER:
Please note that five dates have been changed in the amendment. First, under Item 13, page 30, September 15, 2018 to September 15, 2020 (Inception), secondly, under Item 14, page 30, December 30, 2020 to December 10, 2020 to address your comment above, thirdly, the Statement of Cash Flow, page F-7, the date in the header of the table has been changed from September 30, 2020 (Inception) to September 15, 2020 (Inception), and lastly, under Note 7. Income Taxes, page F-13, both header dates in each of the tables.
We hope this amendment meets with your satisfaction.
Sincerely,
/s/ Michael A. Littman
Michael A. Littman
Attorney at Law