Zlato Inc.
Mlynska 28, 040 01 Kosice, Slovak Republic
Ph: 646-875-5747
August 8, 2013
VIA EDGAR
Ms. Maryse Mills-Apenteng
Special Counsel
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington D.C. 20549
Zlato Inc.
Registration Statement on
Form S-1 (File No. 333-188610)
Dear Ms. Mills-Apenteng:
Pursuant to Rule 461(a) of the Securities Act of 1933, as amended, Zlato
Inc. (the "Company") hereby requests that the effective date of the
above-captioned Registration Statement on Form S-1 of the Company be accelerated
to August 12, 2013 at 9:00 a.m. E.S.T. or as soon thereafter as may be
practicable.
The Company hereby acknowledges that:
* should the Commission or the staff of the Commission (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 Registration Statement;
* 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 Registration Statement; and
* 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.
We understand that the Staff will consider this request as confirmation by
the Company of its awareness of its responsibilities under the federal
securities laws as they relate to the issuance of the securities covered by the
Registration Statement. If you have any questions regarding the foregoing,
please contact Thomas E. Puzzo, Esq., counsel to the undersigned at (206)
522-2256.
Very truly yours,
By: /s/ Dana Gallovicova
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Name: Dana Gallovicova
Title: President
cc: Thomas E. Puzzo, Esq.