BARNETT & LINN | ||
ATTORNEYS AT LAW | ||
60 Kavenish Drive • Rancho Mirage, CA 92270 | ||
www.barnettandlinn.com | ||
WILLIAM B. BARNETT | TELEPHONE: 442-599-1299 | |
Attorney/Principal | wbarnett@wbarnettlaw.com |
March 16, 2022
Division of Corporation Finance
Office of Technology
Securities and Exchange Commission
100 F Street NE
Washington D.C. 20549
Attn: | Robert Littlepage, Accounting Branch Chief | ||
Joseph Cascarano, Senior Staff Accountant | |||
Re: | Exsular Financial Group Inc. (the “Company”) | ||
Form 10-K for the Year Ended December 31, 2021 | |||
Filed on January 28, 2022 | |||
File No. 000-56219 |
Gentlepersons:
Form 10-K for the Year Ended December 31, 2021
Item 9A. Controls and Procedures, page 14
In response to your comment, we apologize for the inadvertent error relating to the November 30, 2018 date in the subject paragraph. We confirm that the Company performed an evaluation and concluded that its controls and procedures were effective as of December 31, 2021. The Company will try and be more vigilant in ensuring the correct dates in future filings.
We believe that we have responded to your comment fairly and reasonably. Please do not hesitate to contact the undersigned as soon as possible should you have any further questions or comments.
Thank you for your cooperation and courtesies in this matter.
Very truly yours, | |||||
Barnett & Linn | |||||
William B. Barnett |
WBB: lg
cc/ Mr. Kok, CEO