SEC Info - chatAND, Inc. - IPO: ‘S-1/A’ on 5/10/12

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chatAND, Inc. – IPO: ‘S-1/A’ on 5/10/12 – ‘COVER’

On: Thursday, 5/10/12, at 5:23pm ET · Private-to-Public: Document `¶` – Release Delayed to: 6/12/12 · Accession #: 1144204-12-27714 · File #: 333-176651

  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 5/10/12  chatAND, Inc.                     S-1/A¶                 5:828K                                   Toppan Vintage/FA

Initial Public Offering (IPO): Pre-Effective Amendment to Registration Statement (General Form) — Form S-1
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1/A       Pre-Effective Amendment to Registration Statement   HTML    576K 
                (General Form)                                                   
 4: COVER     ¶ Comment-Response or Cover Letter to the SEC         HTML      6K 
 5: CORRESP   ¶ Comment-Response or Other Letter to the SEC         HTML     12K 
 2: EX-5.1      Opinion re: Legality                                HTML     12K 
 3: EX-23.1     Consent of Experts or Counsel                       HTML      7K

Delayed-Release ‘COVER’ — Comment-Response or Cover Letter to the SEC

This is an HTML Document rendered as filed. [ Alternative Formats ]

chatAND, Inc.

321 West 44^th Street

New York, New York 10036

May 10, 2012

Mark P. Shuman, Esq.

Branch Chief - Legal

United States Securities & Exchange Commission

Washington, D. C. 20549

	RE:	Pre-Effective Amendment No. 6
		Registration Statement on Form S-1
		File No. 333-176651

Dear Mr. Shuman:

In connection with the Company’s responses to the Staff’s comments set forth above, the Company acknowledges that:

• 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 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.

	Very truly yours,

	chatAND, Inc.

	By:	DAVID ROSENBERG
		President

Dates Referenced Herein and Documents Incorporated by Reference

This ‘S-1/A’ Filing	Date	Other Filings

Filed on:	5/10/12	UPLOAD
		List all Filings

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Filing Submission 0001144204-12-027714 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

chatAND, Inc. – IPO: ‘S-1/A’ on 5/10/12 – ‘COVER’

On: Thursday, 5/10/12, at 5:23pm ET · Private-to-Public: Document ¶ – Release Delayed to: 6/12/12 · Accession #: 1144204-12-27714 · File #: 333-176651

Previous ‘S-1’: ‘S-1/A’ on 5/3/12 · Next & Latest: ‘S-1/A’ on 5/11/12

Initial Public Offering (IPO): Pre-Effective Amendment to Registration Statement (General Form) — Form S-1Filing Table of Contents

Delayed-Release ‘COVER’ — Comment-Response or Cover Letter to the SEC

This is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

On: Thursday, 5/10/12, at 5:23pm ET · Private-to-Public: Document `¶` – Release Delayed to: 6/12/12 · Accession #: 1144204-12-27714 · File #: 333-176651

Initial Public Offering (IPO): Pre-Effective Amendment to Registration Statement (General Form) — Form S-1
Filing Table of Contents