Corporate Universe Inc. (COUV)

[lesgetrich]

My apologies, I missed the correspondence buried in the financial reports (I only looked at the first page). As I said in my post, the SEC doesn't normally publish the correspondence, although the SEC corresponds with virtually all companies at times. In this case, the SEC sent a warning on November 5, 2021...

November 5, 2021 SEC Letter

Dear Mr. Sutton:

November 5, 2021 We issued comments to you on the above captioned filing on August 20, 2021. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by November 19, 2021. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed.

The company issued a response on November 17, however, the SEC either missed it or thought the response was insufficient and ignored it. Nevertheless, the company did respond and the SEC published the correspondence anyway.

I haven't reviewed every single letter but from what I have reviewed, I don't see anything that hasn't already been made public or subject to speculation. The SEC's main complaint seemed to be a lack of timely transparency on the part of the company although all information seems to have been ultimately made public.