SEC – ‘UPLOAD’ from 7/25/19 re: Emarine Global Inc. – ‘TEXT-EXTRACT’

On:  Thursday, 7/25/19, at 5:12pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  8/27/19   ·   Accession #:  0-19-11533

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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     27K 
 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)

                                                     July 25, 2019

Dr. JJ UNG GYU Kim                                                              
Chief Executive Officer                                                         
EMARINE GLOBAL INC.                                                             
4th Floor, 15-14, Samsan-ro 308beon-gil                                         
Nam-gu, Ulsan, 44715 South Korea                                                

Re: EMARINE GLOBAL INC.                                           
Registration Statement on Form S-1                        
Filed July 16, 2019                                       
File No. 333-232671                                       

Dear Dr. Kim:                                                                   

      This is to advise you that we have not reviewed and will not review your
registration                                                                    
statement.                                                                      

      Please refer to Rules 460 and 461 regarding requests for acceleration.
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.                                                                   

Please contact Doug Jones at 202-551-3309 with any questions.     

                                                  Sincerely,

                                                   Division of
Corporation Finance                                                             
                                                 Office of
Transportation and Leisure                                                      
cc:    Darrin Ocasio                                                            

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		8/27/19		CORRESP,  UPLOAD
Filed on:		7/25/19		CORRESP,  UPLOAD
		7/16/19		S-1,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

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

 7/16/19  Emarine Global Inc.               S-1                   94:6.1M                                   M2 Compliance LLC/FA