CORRESP 1 filename1.htm

Correspondence

 

 

May 13, 2020

 

VIA E-MAIL

Division of Corporation Finance

Office of Healthcare & Insurance

United States Securities and Exchange Commission

Washington, D.C. 20549

 

Re:    Allure Worldwide, Inc.
Amendment to Registration Statement on Form S-1
File No. 333-234815

 

RE:    Request for Accelerated Effectiveness of Registration

Dear Mr. Regan;

Allure Worldwide, Inc., hereby requests that its registration statement on Form S-1, File No. 333-234815 be granted accelerated effectiveness under Rule 461 of the Securities Act of 1933. We request that the registration be made effective on May 13, 2020, at 5 p.m. EST, as assumed or thereafter as practical.

The Company hereby acknowledges that:

  • 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; 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.

 

Regards,

 

/s/ Robert Bubeck

Robert Bubeck

Allure Worldwide, Inc.