Bigeon (BIGN)

Filed: 20 May 19, 8:00pm


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

Olegas Tunevicius

Sole officer, President and Director of