Manesova 345/13, Ceske Budejovice 6
Ceske Budejovice 370 01, Czech Republic
May 21, 2019
The United States Securities
and Exchange Commission
Attn: Matthew Derby
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Bigeon Acceleration Request
Form S-1 Registration Statement
File No. 333-228803
Dear Mr. Derby,
Pursuant to the Rule 461 of the Securities Act of 1933, as amended, Bigeon (the “Company”), hereby requests an acceleration of the effective date to its Registration Statement on Form S-1 to 11:00 AM Eastern Standard Time on May 23, 2019, or as soon thereafter as is practicable.
The Company acknowledges the following:
Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
The action of the Commission or the staff, acting pursuant to delegated authority, in delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank you for your assistance and consideration,
/s/ Olegas Tunevicius
Sole officer, President and Director of