# EDGAR Filing Document

**Accession Number:** 0001941360
**File Stem:** 0000000000-23-001244
**Filing Date:** 2023-2
**Character Count:** 14866
**Document Hash:** fe6ef9e270e5bd1a9daba47254eae813
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001244.hdr.sgml**: 20230613

**ACCESSION NUMBER**: 0000000000-23-001244

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230207

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Neolara Corp.
- **CENTRAL INDEX KEY:** 0001941360
- **STANDARD INDUSTRIAL CLASSIFICATION:** GEN BUILDING CONTRACTORS - RESIDENTIAL BUILDINGS [1520]
- **IRS NUMBER:** 981674969
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** C/O REGISTERED AGENTS INC.
- **STREET 2:** 30 N. GOULD ST. STE R
- **CITY:** SHERIDAN
- **STATE:** WY
- **ZIP:** 82801
- **BUSINESS PHONE:** 307-269-0177

**MAIL ADDRESS:**
- **STREET 1:** C/O REGISTERED AGENTS INC.
- **STREET 2:** 30 N. GOULD ST. STE R
- **CITY:** SHERIDAN
- **STATE:** WY
- **ZIP:** 82801
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001683168-22-006254

## Text-Extract

```

United States securities and exchange commission logo

                               February 7, 2023

       Julio Murillo
       Chief Executive Officer
       Neolara Corp.
       Contiguo a la Guardia de Asistencia Rural
       San Vito, Coto Brus
       Puntarenas, 60801, Costa Rica

                                                        Re: Neolara Corp.
                                                            Amendment No. 3 to
Registration Statement on Form S-1
                                                            January 24, 2023
                                                            File No. 333-267330

       Dear Julio Murillo:

             We have reviewed your amended registration statement and have the
following
       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.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 5, 2022 letter.

       Amendment No. 3 to Registration Statement on Form S-1

       General

   1.                                                   We note your response
to comment 1 and reissue our comment. It appears you have no
                                                        revenues and nominal
assets and that therefore you are a shell company as defined in Rule
                                                        405 of the Securities
Act of 1933. We note that you have only one employee, you do not
                                                        possess a patent for
the "special concrete," and will not for at least two years, and that you
                                                        do not have any
agreements in place for supplies or a factory. Further, the agreement that
                                                        you entered into with
an individual to provide services does not create an employee
                                                        relationship, but an
independent contractor relationship with no obligation to provide
                                                        services. We also note
that you have not paid, have not described any plan to pay, and
 Julio Murillo
FirstName  LastNameJulio Murillo
Neolara Corp.
Comapany7,NameNeolara
February    2023        Corp.
February
Page  2 7, 2023 Page 2
FirstName LastName
         have not filed any promissory note, for a significant majority of the
purchase price for the
         Futureproof Eco Solutions business In turn, the Futureproof business
also does not appear
         to have operations and may also be a shell company. Further, to the
extent you are not
         able to secure the funds to purchase Futureproof Eco Solutions within
5 months, it appears
         that the agreement, along with the patent that this entity may hold in
the future, would be
         null and void. It is not clear why having an agreement to acquire a
company with no
         operations, and having no plan and no resources to pay for this
company, means that you
         are a start up business or otherwise not a shell. Additionally, you
have not provided
         disclosure indicating that you have any prospective business on the
horizon. Further, you
         have not taken any significant steps to procure a factory to produce
the concrete. These
         factors continue to suggest that your operations are more commensurate
in scope with a
         shell company than a start-up company. Please disclose on the cover
page and in the
         description of business section that you are a shell company and add
risk factor disclosure
         highlighting the consequences of your shell company status. Discuss
the prohibition on
         the use of Form S-8 by shell companies, and the conditions that must
be satisfied before
         restricted and control securities may be resold in reliance on Rule
144.
2.       We note your response to comment 2 of our letter and reissue. Section
(a)(2) of Rule 419
         defines a blank check company as a company that is issuing penny stock
that is    a
         development stage company that has no specific business plan or
purpose or has indicated
         that its business plan is to engage in a merger or acquisition with an
unidentified company
         or companies, or other entity.    In discussing this definition in the
adopting release, the
         Commission stated that it would    scrutinize     offerings for
attempts to create the
         appearance that the registrant     has a specific business plan, in an
effort to avoid the
         application of Rule 419.    See Securities Act Release No. 33-6932
(April 28, 1992). Your
         disclosure indicates that you are a development stage company with no
operations and
         whose only asset is a "business acquisition" for which you have not
paid and for which
         your disclosure indicates no plan or resources available to pay, and
which also does not
         appear to have operations and may be a shell company as well. We note
that you have no
         financing in place to acquire the business and that it is not clear
how you will acquire the
         business in the next five months. Further, the agreement that you
entered into with an
         individual to provide services does not create an employee
relationship, but an
         independent contractor relationship with no obligation to provide
services. Additionally,
         you have not provided disclosure indicating that you have any
prospective business on the
         horizon. Further, you have not taken any significant steps to procure
a factory to produce
         the concrete. In view of the foregoing, it appears that your proposed
business may be
         commensurate in scope with the uncertainty ordinarily associated with
         a blank check company. Accordingly, please revise your disclosure
throughout your
         registration statement to comply with Rule 419 of Regulation C or
supplementally provide
         a detailed explanation as to why Rule 419 does not apply to this
offering. If you believe
         that you do not fall within the definition of a blank check company,
appropriate disclosure
         to demonstrate your status as a non-blank check company should be
included in the
         prospectus as well as a specific business plan. Please refer to Item
101(a)(2) of
 Julio Murillo
Neolara Corp.
February 7, 2023
Page 3
      Regulation S-K.
       You may contact Eric McPhee at 202-551-3693 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Stacie Gorman at 202-551-3585 or Pam Long at 202-551-3765 with any
other questions.

                                                          Sincerely,
FirstName LastNameJulio Murillo
                                                          Division of
Corporation Finance
Comapany NameNeolara Corp.
                                                          Office of Real Estate
& Construction
February 7, 2023 Page 3
cc:       Mont E. Tanner, Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 7, 2023

Julio Murillo  
Chief Executive Officer  
Neolara Corp.  
Contiguo a la Guardia de Asistencia Rural  
San Vito, Coto Brus  
Puntarenas, 60801, Costa Rica

**Re: Neolara Corp.**  
**Amendment No. 3 to Registration Statement on Form S-1**  
**January 24, 2023**  
**File No. 333-267330**

Dear Julio Murillo:

We have reviewed your amended registration statement and have the following 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. Unless we note otherwise, our references to prior comments are to comments in our December 5, 2022 letter.

# Amendment No. 3 to Registration Statement on Form S-1

# General

1. We note your response to comment 1 and reissue our comment. It appears you have no revenues and nominal assets and that therefore you are a shell company as defined in Rule 405 of the Securities Act of 1933. We note that you have only one employee, you do not possess a patent for the 'special concrete,' and will not for at least two years, and that you do not have any agreements in place for supplies or a factory. Further, the agreement that you entered into with an individual to provide services does not create an employee relationship, but an independent contractor relationship with no obligation to provide services. We also note that you have not paid, have not described any plan to pay, and

Julio Murillo  
Neolara Corp.  
February 7, 2023  
Page 2

have not filed any promissory note, for a significant majority of the purchase price for the Futureproof Eco Solutions business. In turn, the Futureproof business also does not appear to have operations and may also be a shell company. Further, to the extent you are not able to secure the funds to purchase Futureproof Eco Solutions within 5 months, it appears that the agreement, along with the patent that this entity may hold in the future, would be null and void. It is not clear why having an agreement to acquire a company with no operations, and having no plan and no resources to pay for this company, means that you are a start up business or otherwise not a shell. Additionally, you have not provided disclosure indicating that you have any prospective business on the horizon. Further, you have not taken any significant steps to procure a factory to produce the concrete. These factors continue to suggest that your operations are more commensurate in scope with a shell company than a start-up company. Please disclose on the cover page and in the description of business section that you are a shell company and add risk factor disclosure highlighting the consequences of your shell company status. Discuss the prohibition on the use of Form S-8 by shell companies, and the conditions that must be satisfied before restricted and control securities may be resold in reliance on Rule 144.

2. We note your response to comment 2 of our letter and reissue. Section (a)(2) of Rule 419 defines a blank check company as a company that is issuing penny stock that is “a development stage company that has no specific business plan or purpose or has indicated that its business plan is to engage in a merger or acquisition with an unidentified company or companies, or other entity.” In discussing this definition in the adopting release, the Commission stated that it would “scrutinize ... offerings for attempts to create the appearance that the registrant ... has a specific business plan, in an effort to avoid the application of Rule 419.” See Securities Act Release No. 33-6932 (April 28, 1992). Your disclosure indicates that you are a development stage company with no operations and whose only asset is a “business acquisition” for which you have not paid and for which your disclosure indicates no plan or resources available to pay, and which also does not appear to have operations and may be a shell company as well. We note that you have no financing in place to acquire the business and that it is not clear how you will acquire the business in the next five months. Further, the agreement that you entered into with an individual to provide services does not create an employee relationship, but an independent contractor relationship with no obligation to provide services. Additionally, you have not provided disclosure indicating that you have any prospective business on the horizon. Further, you have not taken any significant steps to procure a factory to produce the concrete. In view of the foregoing, it appears that your proposed business may be commensurate in scope with the uncertainty ordinarily associated with a blank check company. Accordingly, please revise your disclosure throughout your registration statement to comply with Rule 419 of Regulation C or supplementally provide a detailed explanation as to why Rule 419 does not apply to this offering. If you believe that you do not fall within the definition of a blank check company, appropriate disclosure to demonstrate your status as a non-blank check company should be included in the prospectus as well as a specific business plan. Please refer to Item 101(a)(2) of

Julio Murillo
Neolara Corp.
February 7, 2023
Page 3

Regulation S-K.

You may contact Eric McPhee at 202-551-3693 or Jennifer Monick at 202-551-3295 if you have questions regarding comments on the financial statements and related matters. Please contact Stacie Gorman at 202-551-3585 or Pam Long at 202-551-3765 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction

cc: Mont E. Tanner, Esq.