SEC – ‘UPLOAD’ from 10/18/18 re: Cruzani, Inc. – ‘TEXT-EXTRACT’

On:  Thursday, 10/18/18, at 9:31am ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  11/15/18   ·   Accession #:  0-18-32653

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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     32K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      1      6K 

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

                                                    October 17, 2018

Everett M. Dickson                                                              
Chief Executive Officer                                                         
Cruzani, Inc.                                                                   
3500 Lennox Road                                                                
Suite 1500                                                                      
Atlanta, GA 30326                                                               

Re: Cruzani, Inc.                                                 
Form 10-K for Fiscal Year Ended December 31, 2017         
Filed April 4, 2018                                       
Form 10-K/A for Fiscal Year Ended December 31, 2017       
Filed April 9, 2018                                       
File No. 000-54624                                        

Dear Mr. Dickson:                                                               

  We have completed our review of your filings. We remind you that the
company and its                                                                 
management are responsible for the accuracy and adequacy of their disclosures,  
notwithstanding                                                                 
any review, comments, action or absence of action by the staff.                 

                                              Sincerely,

                                               Division of
Corporation Finance                                                             
                                             Office of
Transportation and Leisure                                                      

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		11/15/18		10-Q,  CORRESP,  UPLOAD
Filed on:		10/18/18		8-K,  UPLOAD
		10/17/18		10-K/A,  CORRESP,  UPLOAD
		4/9/18		10-K/A,  UPLOAD
		4/4/18		10-K,  UPLOAD
		12/31/17		10-K,  10-K/A,  NT 10-K
				List all Filings

1 Previous Filing that this Filing References

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

 4/04/18  bowmo, Inc.                       10-K       12/31/17   55:2.3M                                   Discount Edgar/FA