May 2, 2022
Attention: Ms. Effie Simpson
Division of Corporation Finance
Securities and Exchange Commission
simpsone@sec.gov
File No: 000-30414
Subject: April 15, 2022 Letter Regarding December 31, 2021 Form 10-K
We have reviewed your comment letter, discussed the matter with the Company’s securities counsel and reviewed the release noted in the comment letter. Accordingly, we confirm that our future filings will have consistent conclusions for both disclosure controls and procedures and internal controls over financial reporting.
Please advise if there is any further information that the Company can provide and if the review has been cleared.
Thank you,
“Sidney Chan”
Sidney Chan
Chief Executive Officer
ALR Technologies Inc.