January 2, 2024
Catherine De Lorenzo
Office of Real Estate & Construction
Division of Corporation Finance
| Re: | NileBuilt Corp. | |
| Form 1-A | ||
| Filed October 20, 2023 | ||
| File No. 024-12287 |
Ms. De Lorenzo:
Please see below for responses to the Division’s letter dated November 3, 2023 regarding the above captioned matter. All questions have been addressed in Amendment No. 4 to the Offering Statement on Form 1-AA, filed January 2, 2024 (“Amendment”), as further herein detailed.
Financial Statements
| 1. | Please amend to include updated audited financial statements. Refer to Part F/S(b)(3)(D) of Regulation A. |
Please see the amendment for updated audited financial statements.
We appreciate your time and attention in this matter.
| Sincerely, | |
| /s/ Dodson Robinette PLLC |