NAPLOY CORP.
95 Lias Estate Kafe district Abuja,
FCT 900108 Nigeria
Telephone: +13072133163
Email: naploy.corp@tutanota.com
February 09, 2024
Attention:
Michael Fay, Terence O'Brien
Juan Grana and Margaret Sawicki
Division of Corporation Finance
Office of Industrial Applications and
Services
U.S. Securities and Exchange Commission
100 F Street, NE,
Washington, DC 20549
Re: Naploy Corp.
Registration Statement on Form S-1
Filed October 06, 2023
File No. 333-274889
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Naploy Corp. (the " Registrant ") hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-274889), as amended (the “Registration Statement”), so that it may become effective at 12:00 p.m. Eastern Daylight Time on February 13, 2024, or as soon as practicable thereafter.
| · | Should the Commission or 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 filing. |
| · | 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 filing. |
| · | 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. |
Yours truly,
Naploy Corp.
/s/ Frederick Sidney Reinhard Arnold
Frederick Sidney Reinhard Arnold
President, Chief Financial Officer,
Chief Executive Officer, Director