SEC – ‘UPLOAD’ from 3/27/20 re: Hylete, Inc. – ‘TEXT-EXTRACT’

On:  Friday, 3/27/20, at 9:48am ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  4/28/20   ·   Accession #:  0-20-2674

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     33K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      2±    10K 

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)

                                                    March 27, 2020

Adam Colton                                                                     
Chief Financial Officer                                                         
Hylete, Inc.                                                                    
564 Stevens Avenue                                                              
Solana Beach, CA 92075                                                          

Re: Hylete, Inc.                                                  
Amendment No. 1 to Offering Statement on Form 1-A         
Filed March 19, 2020                                      
File No. 024-11158                                        

Dear Mr. Colton:                                                                

   We have reviewed your amended offering statement and have the following
comments. In some of our comments, we may ask you to provide us with            
information so we                                                               
may better understand your disclosure.                                          

   Please respond to this letter by amending your offering statement and
providing the                                                                   
requested information. If you do not believe our comments apply to your facts   
and                                                                             
circumstances or do not believe an amendment is appropriate, please tell us why 
in your                                                                         
response.                                                                       

After reviewing any amendment to your offering statement and the  
information you                                                                 
provide in response to these comments, we may have additional comments. Unless  
we note                                                                         
otherwise, our references to prior comments are to comments in our March 16,    
2020 letter.                                                                    

Amendment No. 1 to Offering Statement on Form 1-A                               

Notes to the Financial Statements                                               
Note 2 - Going Concern, page F-8                                                

1.    We note you have revised your going concern footnote in response to our   
comment 9 to                                                                    
   state "As of March 18, 2020, we have capital to fund operations through
July 2020,"                                                                     
     however, your audit report is dated as of April 17, 2019. In this regard,
since you have                                                                  
updated your going concern footnote, the date of your independent   
accountant's report                                                             
   may also require updating. Please advise or revise your footnote and/or
audit report as                                                                 
necessary.                                                          
Adam Colton                                                                   
FirstName LastNameAdam Colton                                                   
Hylete, Inc.                                                                    
March 27, NameHylete, Inc.                                                      
Comapany2020                                                                    
Page 2                                                                          
March 27, 2020 Page 2                                                           
FirstName LastName                                                              
You may contact Beverly Singleton at 202-551-3328 or Jean Yu at   
202-551-3305 if you                                                             
have questions regarding comments on the financial statements and related       
matters. Please                                                                 
contact Erin Purnell at 202-551-3454 or Jay Ingram at 202-551-3397 with any     
other questions.                                                                

                                            Sincerely,

                                             Division of
Corporation Finance                                                             
                                           Office of
Manufacturing                                                                   

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		4/28/20		1-U,  253G2,  CORRESP,  UPLOAD
Filed on:		3/27/20		1-A/A,  CORRESP,  UPLOAD
		3/19/20		1-A/A,  UPLOAD
		3/18/20		1-A/A,  CORRESP,  UPLOAD
		3/16/20		UPLOAD
		4/17/19		UPLOAD
				List all Filings

1 Previous Filing that this Filing References

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

 2/20/20  Hylete, Inc.                      1-A                   10:2.6M                                   GlobalOne Filings Inc/FA