# EDGAR Filing Document

**Accession Number:** 0001605331
**File Stem:** 0001663577-26-000083
**Filing Date:** 2026-3
**Character Count:** 1859
**Document Hash:** 7aa96083b16ea2e70d6834e851e62b0d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001663577-26-000083.hdr.sgml**: 20260501

**ACCESSION NUMBER**: 0001663577-26-000083

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260331

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AI Era Corp.
- **CENTRAL INDEX KEY:** 0001605331
- **STANDARD INDUSTRIAL CLASSIFICATION:** PATENT OWNERS & LESSORS [6794]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 371740351
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0831

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 144 MAIN STREET
- **STREET 2:** SUITE 1009
- **CITY:** MT. KISCO
- **STATE:** NY
- **ZIP:** 10549
- **BUSINESS PHONE:** (917) 336-2398

**MAIL ADDRESS:**
- **STREET 1:** 144 MAIN STREET
- **STREET 2:** SUITE 1009
- **CITY:** MT. KISCO
- **STATE:** NY
- **ZIP:** 10549

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AB INTERNATIONAL GROUP CORP.
- **DATE OF NAME CHANGE:** 20140410

**AI ERA CORP.**

**144 Main Street, Mt. Kisco, NY 10549**

**(917) 336-2398**

March 31, 2026

**THE UNITED STATES SECURITIES**

**AND EXCHANGE COMMISSION**

Attn: Stacie Gorman

Division of Corporation Finance

Mail Stop 7010

100 F. Street NE

Washington, D.C. 20549-7010

**Re: AI Era Corp.**

**Registration Statement on Form S-1**

**Filed March 23, 2026**

**File No. 333-294532**

Dear Ms. Paulemon:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, AI Era Corp. (the "Company") hereby requests acceleration of the effective date of the above-mentioned Registration Statement on Form S-1, as amended, to 4:00 PM Eastern Standard Time on Thursday, April 2, 2026, or as soon thereafter as is practicable.

Thank you for your assistance. Please call with any questions.

By:

<u>/s/ Ahmad Moradi</u>

Ahmad Moradi

Chief Executive Officer