GRIPEVINE INC.
1282 Cornwall Road
Oakville, Ontario
Canada L6J 7W5
telephone: 1-855-474-7384
February 7, 2017
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
Attn: | James Allegretto |
| Senior Assistant Chief Accountant Office of Consumer Products |
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| Yolanda Guobadia Staff Accountant |
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Re: | Gripevine Inc. |
| Form 10-K for Fiscal year Ended February 29, 2016 Filed May 31, 2016 File No. 333-196663 |
To Whom It May Concern:
On behalf of Gripevine, Inc., formerly known as Baixo Relocation Services Inc., a Nevada corporation (the “Company”), we submit the following responses which respond to the numerical comments contained in the Securities and Exchange Commission letter dated February 2, 2017 (the “SEC Letter”) regarding the annual report on Form 10-K for fiscal year ended February 29, 2016 (the “Annual Report”).
Signatures, page 19
1. Please be advised that the signature page in the Annual Report has been revised to add a second signature block to include the signature of Rosy Rodrigues, in her capacities as the then President, Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer and Director.
Report of Independent Registered Public Accounting Firm, page 21
2. Please be advised that the Annual Report contains a revised audit report dated May 25, 2016. Please be further advised that the Company obtained from its previous auditor the revised report with an explanation that the previous date was a mistake.
Securities and Exchange Commission
Page Two
February 7, 2017
On behalf of the Company, we submit the following acknowledgements:
(a) the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
(b) staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
(c) the Company may not assert staff comments as a defense in any proceeding initiated by the Commission of any person under the federal securities laws of the United States.
Sincerely,
Gripevine Inc.
By: /s/ Richard Hue
President/Chief Executive Officer