February 12, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Cheryl Brown
Lauren Nguyen
Jenifer Gallagher
John Cannarella
Re: Elate Group, Inc.
Registration Statement on Form S-1
Filed April 1, 2022
File No. 333-264073
Dear Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Elate Group, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 9:00 AM ET on Wednesday, February 14, 2024, or as soon thereafter as is practicable, unless we or our outside counsel, Peter Hogan, Esq. request by telephone that such Registration Statement be declared effective at some other time.
Please direct any questions regarding this filing to Peter Hogan, Esq. at (213) 891-5076.
| Very truly yours, |
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| /s/ Kevin Britt |
| Kevin Britt, |
