SEC – ‘UPLOAD’ from 2/7/20 re: Fearless Films, Inc. – ‘TEXT-EXTRACT’

On:  Friday, 2/7/20, at 1:21pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  3/11/20   ·   Accession #:  0-20-1196

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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)

                                                        February 6, 2020

Dennis dos Santos                                                               
Chief Executive Officer                                                         
Fearless Films, Inc.                                                            
467 Edgeley Blvd., Unit 2                                                       
Concord, ONT L4K 4E9 Canada                                                     

Re: Fearless Films, Inc.                                          
Registration Statement on Form S-1                        
Filed February 3, 2020                                    
File No. 333-236223                                       

Dear Mr. dos Santos:                                                            

      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 Katherine Bagley at (202) 551-2545 with any questions.

                                                  Sincerely,

                                                   Division of
Corporation Finance                                                             
                                                         Office of Trade &
Services                                                                        
cc:    Leonard E. Neilson                                                       

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		3/11/20		CORRESP,  UPLOAD
Filed on:		2/7/20		UPLOAD
		2/6/20		CORRESP,  UPLOAD
		2/3/20		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

 2/03/20  Fearless Films, Inc.              S-1¶                   9:18M                                    Southridge Svcs Inc./FA