U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Era Anagnosti, Legal Branch Chief,

Office of Financial Services

Mail Stop 4720

Re:

CNote Group, Inc. Amendment No. 5 to Offering Statement on Form 1-A Submitted August 25, 2017 CIK No. 0001683145

 

Dear Ms. Anagnosti:

 

We are submitting this letter on behalf of our client, CNote Group, Inc. (the “Company”), in response to follow-up oral comments (the “Comments”) in connection with the Company’s Amendment No. 4 to Offering Statement on Form 1-A (the “Offering Statement”), as submitted with the SEC on August 24, 2017. The Company has made the necessary adjustments in the revised Offering Statement and exhibits thereto.  

  

The Company requests that, should the Staff be satisfied with the Company’s responses and the revised Offering Statement being filed concurrently with this response, the Staff entertain the filing of a qualification request of the revised Offering Statement.

 

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7 Times Square, New York, New York  10036   Telephone:  212.790.4500  Fax:  212.790.4545

Albany  |  Los Angeles  |  New York  |  Orange County  |  Palo Alto  |  Sacramento  |  San Francisco  |  Washington, D.C.

 

        

Should the Staff have additional questions or comments regarding the foregoing, please do not hesitate to contact the undersigned at (212) 790-4510.

cc:        Catherine Berman, Chief Executive Officer

Yuliya Tarasava, Chief Operating Officer

CNote Group, Inc.

 

 

 

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