April 10, 2024
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549-7010
| Re: | Registration Statement on Form 10-12G (File No. 000-56635) Filed February 12, 2024 |
Ladies and Gentlemen:
SOAFEE, Inc. (the “Registrant”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal, effective as of the date hereof, or at the earliest practical date hereafter, of the Registrant’s Registration Statement on Form 10-12G, File No. 000-56635, filed on February 12, 2024 (the “Registration Statement”).
The Registrant intends to refile the Registration Statement upon engaging a new auditing firm registered with the Public Company Accounting Oversight Board and completing the audit of its financial statements for the year ended December 31, 2023.
Accordingly, the Registrant hereby requests that an order granting the withdrawal of the Registration Statement be issued by the Commission as soon as possible.
If you have any questions with respect to the foregoing, please contact the Registrant’s counsel, Samuel E. Whitley of Whitley LLP Attorneys at Law, at (281) 206 – 0433.
| Very truly yours, | |||
| SOAFEE, INC. | |||
| By: | /s/ Venkateswarlu Garikapati | ||
| Name: | Venkateswarlu Garikapati | ||
| Title: | President | ||
SOAFEE INC
3344 Peachtree Rd NE #800, Atlanta, GA 30326
hr@soafee.com Contact: (713) 900-1817 Fax: (713) 900-1817
