SEC – ‘UPLOAD’ from 8/21/18 re: iMine Corp – ‘TEXT-EXTRACT’

On:  Tuesday, 8/21/18, at 3:53pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  10/4/18   ·   Accession #:  0-18-26002

in

this entire Filing. an “Entity” Search.

Show

Documents searched

and

each “hit”. the 1st “hit”.

↓↑Hints

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)

                                                       August 21, 2018

Daniel Tsai                                                                     
Chief Executive Officer                                                         
iMine Corporation                                                               
8520 Allison Pointe Blvd Ste. 223 #87928                                        
Indianapolis, Indiana 46250                                                     

Re: iMine Corporation                                             
Registration Statement on Form S-1                        
Filed July 25, 2018                                       
File No. 333-226325                                       

Dear Mr. Tsai:                                                                  

We have limited our review of your registration statement to those
issues we have                                                                  
addressed in our 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 registration 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 registration statement and the
information you                                                                 
provide in response to these comments, we may have additional comments.         

Form S-1 filed July 25, 2018                                                    

Our Business, page 13                                                           

1.     Please disclose the material terms of your business arrangement with     
GIGAIPC, including                                                              
      whether GIGAIPC has agreed to provide warranties for the mining rigs. We
note your                                                                       
      disclosure on page 15 that you expect that customers would deal directly
with GIGAIPC.                                                                   
Source of Supply, page 14                                                       

2.     You state: "As part of the manufacturing process, GIGAIPC tests the      
equipment be [sic]                                                              
 generating cryptocurrency using our mining rigs to confirm that the
mining rig will                                                                 
  generate cryptocurrency. GIGAIPC retains any cryptocurrency which it
generated in the                                                                
Daniel Tsai                                                                   
iMine Corporation                                                               
August 21, 2018                                                                 
Page 2                                                                          
     testing process, and we have no interest in the cryptocurrency." However,
on page F-18,                                                                   
you state: "The Company plans to test this equipment by mining      
cryptocurrency prior to                                                         
 selling the equipment." Please clarify whether you or GIGAIPC plan to
mine                                                                            
cryptocurrency prior to selling the mining rigs.                    
     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.                                                            

    Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate                                                                  
time for us to review any amendment prior to the requested effective date of    
the registration                                                                
statement.                                                                      

      Please contact Hillary Daniels at (202) 551-3959 or Brigitte Lippmann at
(202) 551-3713                                                                  
with any questions.                                                             

                                                Sincerely,

FirstName LastNameDaniel Tsai                              Division of          
Corporation Finance                                                             
                                                          Office of Beverages,
Apparel and                                                                     
Comapany NameiMine Corporation                                                  
                                            Mining
August 21, 2018 Page 2                                                          
cc:       Asher S. Levitsky P.C.                                                
FirstName LastName                                                              

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		10/4/18		CORRESP,  UPLOAD
Filed on:		8/21/18		UPLOAD
		7/25/18		8-K,  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

 7/25/18  My City Builders, Inc.            S-1         7/24/18   58:4M                                     Pubco Reporting … Inc/FA