Share Name | Share Symbol | Market | Type |
---|---|---|---|
Costas Inc (PK) | USOTC:CSSI | OTCMarkets | Common Stock |
Price Change | % Change | Share Price | Bid Price | Offer Price | High Price | Low Price | Open Price | Shares Traded | Last Trade | |
---|---|---|---|---|---|---|---|---|---|---|
0.00 | 0.00% | 0.0042 | 0.003 | 0.0575 | 0.00 | 01:00:00 |
COSTAS, INC.
424 East Central Boulevard, Suite 308
Orlando, Florida 32801
October 13, 2023
Jessica Ansart
Office of Industrial Applications and Services
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
Re: | Costas, Inc. |
Request to Withdraw Registration Statement on Form S-1 | |
Originally Filed December 30, 2022 | |
File No. 333-269076 |
Dear Ms. Ansart:
Pursuant to Rule 477 of Regulation C under the Securities Act of 1933, as amended, Costas, Inc. (the “Registrant”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal of the Registration Statement on Form S-1 (File No. 333-269076), together with all exhibits and amendments thereto (collectively, the “Registration Statement”), effective as of the date hereof or as soon as practicable thereafter.
The Registration Statement has not been declared effective and no securities covered by the Registration Statement have been sold. The Registrant has decided not to pursue the registration due to costs associated with the preparation of the financial statements required to be included in the Registration Statements and the Registrant’s lack of funds available for payment thereof.
In accordance with Rule 457(p) of Regulation C, the Registrant requests that all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use.
Please do not hesitate to contact the undersigned or Eric Newlan of Newlan Law Firm, PLLC, counsel to the Registrant, at (940) 367-6154, with any questions relating to this matter.
Very truly yours,
/s/ James D. Brooks
James D. Brooks
Chief Executive Officer
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