# EDGAR Filing Document

**Accession Number:** 0001410708
**File Stem:** 0000000000-23-002528
**Filing Date:** 2023-3
**Character Count:** 7265
**Document Hash:** 542c2d7d5eb10c0dcd650c68dffd22bc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002528.hdr.sgml**: 20230526

**ACCESSION NUMBER**: 0000000000-23-002528

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230315

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Emo Capital Corp.
- **CENTRAL INDEX KEY:** 0001410708
- **STANDARD INDUSTRIAL CLASSIFICATION:** AGRICULTURE CHEMICALS [2870]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0731

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

**BUSINESS ADDRESS:**
- **STREET 1:** 10409 PACIFIC PALISADES AVE
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89144
- **BUSINESS PHONE:** 702-628-7279

**MAIL ADDRESS:**
- **STREET 1:** 10409 PACIFIC PALISADES AVE
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89144
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001410708-23-000005

## Text-Extract

```

United States securities and exchange commission logo

                              March 15, 2023

       Junhua Guo
       Chief Executive Officer
       Emo Capital, Corp.
       10409 Pacific Palisades Ave.
       Las Vegas, NV 89144

                                                        Re: Emo Capital, Corp.
                                                            Offering Statement
on Form 1-A
                                                            Filed March 2, 2023
                                                            File No. 024-12169

       Dear Junhua Guo:

               We have reviewed your offering 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 offering 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 offering statement and
the information you
       provide in response to these comments, we may have additional comments.

       Preliminary Offering Circular on Form 1-A, filed March 2, 2023

       Cover Page

   1.                                                   We refer to the
underwriting discounts and commissions for the offering listed on your
                                                        cover page. We also
note your disclosure in footnote 4 that you "may engage various
                                                        securities brokers to
place shares pursuant to this offering with investors for commissions
                                                        of up to 10% of the
gross proceeds of each such placement." However, you also disclose
                                                        on page 21 that this is
a self-underwritten offering. Please revise your disclosure, here and
                                                        elsewhere as necessary,
to eliminate the underwriting discounts or reconcile the apparent
                                                        contradiction.
               We will consider qualifying your offering statement at your
request. If a participant in
       your offering is required to clear its compensation arrangements with
FINRA, please have
       FINRA advise us that it has no objections to the compensation
arrangements prior to
       qualification.
 Junhua Guo
Emo Capital, Corp.
March 15, 2023
Page 2

        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. We also remind you that, following qualification of your
Form 1-A, Rule 257
of Regulation A requires you to file periodic and current reports, including a
Form 1-K which
will be due within 120 calendar days after the end of the fiscal year covered
by the report.

       Please contact Benjamin Richie at 202-551-7857 or Jane Park at
202-551-7439 with any
other questions.

                                                           Sincerely,

FirstName LastNameJunhua Guo                               Division of
Corporation Finance
                                                           Office of Industrial
Applications and
Comapany NameEmo Capital, Corp.
                                                           Services
March 15, 2023 Page 2
cc:       Vic Devlaeminck
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

March 15, 2023

Junhua Guo  
Chief Executive Officer  
Emo Capital, Corp.  
10409 Pacific Palisades Ave.  
Las Vegas, NV 89144

**Re: Emo Capital, Corp.  
Offering Statement on Form 1-A  
Filed March 2, 2023  
File No. 024-12169**

Dear Junhua Guo:

We have reviewed your offering 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 offering 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 offering statement and the information you provide in response to these comments, we may have additional comments.

Preliminary Offering Circular on Form 1-A, filed March 2, 2023

# Cover Page

1. We refer to the underwriting discounts and commissions for the offering listed on your cover page. We also note your disclosure in footnote 4 that you 'may engage various securities brokers to place shares pursuant to this offering with investors for commissions of up to 10% of the gross proceeds of each such placement.' However, you also disclose on page 21 that this is a self-underwritten offering. Please revise your disclosure, here and elsewhere as necessary, to eliminate the underwriting discounts or reconcile the apparent contradiction.

We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification.

Junhua Guo
Emo Capital, Corp.
March 15, 2023
Page 2

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. We also remind you that, following qualification of your Form 1-A, Rule 257 of Regulation A requires you to file periodic and current reports, including a Form 1-K which will be due within 120 calendar days after the end of the fiscal year covered by the report.

Please contact Benjamin Richie at 202-551-7857 or Jane Park at 202-551-7439 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services

cc: Vic Devlaeminck