Replies to post #140294 on TheDirectory.com Inc (SEEK)

[BurntNAlive]

Ok what are you trying to prove?

[Cloaksta]

The question of this board was about Scott Clark. I found a connection between Scott Clark and SEEK CEO Scott Gallagher. SEEK CEO Gallagher acquired hello brand city guides from 2 private companies that are affiliated with Scott Clark.

https://investorshub.advfn.com/boards/read_msg.aspx?message_id=140709040

$SEEK MONDAY EXPLOSION, NOTHING CAN STOP THIS FREIGHT TRAIN. UNLESS IT HAS REALLY GOOD BRAKES.

[SeaRayz1]

As of April 14th Scott Gallagher’s response to SEC letter.



April 30, 2014


United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549

Attn:
Christie Wong, Staff Accountant

Emily Drazan, Staff Attorney

Paul Fischer, Staff Attorney


Re:
TheDirectory.com, Inc. (formally known as Elysium Internet, Inc.)

Amendment No. 2 to Registration Statement on Form 10-12G

Filed March 20, 2014

File No. 000-31431

Dear Ms. Wong, Ms. Drazan, and Mr. Fischer:

I am Chief Executive Officer for the TheDirectory.com, Inc. (the “Company”). Set forth below is the Company’s response to comments received from the staff of the Securities and Exchange Commission (the “staff”) in their letter dated March 28, 2014. The numbering of the response corresponds to the numbering of the comment in the letter from the staff.

General

Comment 1:
We note your response to comment 3. Please revise to provide an executed version of Exhibit 10.6 as an exhibit to your filing. We also note that you did not include Exhibits A through E to the Credit Agreement between TheDirectory.com and TCA Global Credit Master Fund. Please include them with your amended filing.

Response 1:
The Company will reply to this request by filing a Form 8K.

Item 1 Business

Intellectual Property, page 7

Comment 2:
We note you recorded domain names related to the acquisition of the Hyper-Local TM City Guide Networks as intangible assets. Please explain to us why these domain name were removed from the list on page 8, in the amended Form 10. Also, please identify the acquired domain names that are currently, actively being utilized.




Response 2:
In light of improving our disclosure we updated the current list of domain names we disclose in our business description to reflect several new directories that were launched since the previous form 10 filing. As discussed previously, the Company is in the process of developing a new platform and business model relating to the acquired city guide domain names, this project is extensive and has been in development for several months, at this point is not completed and we do not have a firm launch date. Currently the Company has launched three directories utilizing the acquired domains hellooperator.com, hellometro.com and hellolocal.com the other 1,585 are not currently being used.

Source: https://www.sec.gov/Archives/edgar/data/1122130/000139390514000249/filename7.htm