# EDGAR Filing Document

**Accession Number:** 0001741603
**File Stem:** 0000000000-23-002223
**Filing Date:** 2023-3
**Character Count:** 7963
**Document Hash:** 3fc30303298372381bbd21209ca0d4b1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002223.hdr.sgml**: 20240108

**ACCESSION NUMBER**: 0000000000-23-002223

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230306

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ACCEL LIQUID GELS
- **CENTRAL INDEX KEY:** 0001741603
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS [2090]
- **ORGANIZATION NAME:** 04 Manufacturing
- **IRS NUMBER:** 825262275
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 0531

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

**BUSINESS ADDRESS:**
- **STREET 1:** 5308 CYGNUS HILL COVE
- **CITY:** WEST JORDAN
- **STATE:** UT
- **ZIP:** 84081
- **BUSINESS PHONE:** 8015189500

**MAIL ADDRESS:**
- **STREET 1:** 5308 CYGNUS HILL COVE
- **CITY:** WEST JORDAN
- **STATE:** UT
- **ZIP:** 84081
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001185185-22-001102

## Text-Extract

```

United States securities and exchange commission logo

                              March 6, 2023

       Pauline Carson
       Chief Executive Officer
       Accel Liquid Gels, Inc.
       5308 W. Cygnus Hill Cove
       West Jordan, UT 84081

                                                        Re: Accel Liquid Gels,
Inc.
                                                            Form 10-K for the
Fiscal Year Ended May 31, 2022
                                                            Filed September 13,
2022
                                                            File No. 333-258166

       Dear Pauline Carson:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended May 31, 2022

       General

   1.                                                   We note that you are
delinquent in filing your Form 10-Q's for the quarterly periods ended
                                                        August 31, 2022 and
November 30, 2022. Please file the required reports.
       Report of Independent Registered Public Accounting Firm, page 18

   2.                                                   We note the reference
to the report of other auditors dated July 23, 2021 for the financial
                                                        statements as of and
for the fiscal year end May 31, 2021. Please amend your filing to
                                                        include the audit
report for the May 31, 2021 financial statements. Refer to Rule 2-05 of
                                                        Regulation S-X.
 Pauline Carson
FirstName  LastNamePauline Carson
Accel Liquid Gels, Inc.
Comapany
March      NameAccel Liquid Gels, Inc.
       6, 2023
March2 6, 2023 Page 2
Page
FirstName LastName
Notes to the Financial Statements
Note 2. Basis of Presentation and Summary of Significant Accounting Policies
Related Parties, page 28

3.       We note your disclosure in Note 2 to the Financial Statements that
during the year ended
         May 31, 2022, the Company loaned the amount of $101,938 to its Chief
Executive
         Officer, net of $300 previously loaned by the Chief Executive Officer
to the Company.
         The loan is non-interest bearing, and payable on demand. The Company
imputed interest
         at the rate of 8 % per annum on this loan, and recorded interest
income of $2,905 during
         the year ended May 31, 2022. Please note that Section 13(k) of the
Securities Exchange
         Act of 1934 and Section 402 (a)(k)(1) of the Sarbanes- Oxley Act of
2002 prohibit public
         companies from extending or maintaining credit in the form of personal
loans to or for any
         director or executive officer. Please tell us how you considered the
applicability of this
         guidance to your arrangements.
       In closing, 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.

       You may contact Eiko Yaoita Pyles, Staff Accountant, at 202-551-3587 or
Claire
Erlanger, Senior Staff Accountant, at 202-551-3301 with any questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing

```

### 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 6, 2023

Pauline Carson  
Chief Executive Officer  
Accel Liquid Gels, Inc.  
5308 W. Cygnus Hill Cove  
West Jordan, UT 84081

**Re: Accel Liquid Gels, Inc.**  
**Form 10-K for the Fiscal Year Ended May 31, 2022**  
**Filed September 13, 2022**  
**File No. 333-258166**

Dear Pauline Carson:

We have limited our review of your filing to the financial statements and related disclosures and have the following comments.

Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments.

Form 10-K for the Fiscal Year Ended May 31, 2022

# General

1. We note that you are delinquent in filing your Form 10-Q's for the quarterly periods ended August 31, 2022 and November 30, 2022. Please file the required reports.

Report of Independent Registered Public Accounting Firm, page 18

2. We note the reference to the report of other auditors dated July 23, 2021 for the financial statements as of and for the fiscal year end May 31, 2021. Please amend your filing to include the audit report for the May 31, 2021 financial statements. Refer to Rule 2-05 of Regulation S-X.

Pauline Carson
Accel Liquid Gels, Inc.
March 6, 2023
Page 2

Notes to the Financial Statements

Note 2. Basis of Presentation and Summary of Significant Accounting Policies

Related Parties, page 28

3. We note your disclosure in Note 2 to the Financial Statements that during the year ended May 31, 2022, the Company loaned the amount of $101,938 to its Chief Executive Officer, net of $300 previously loaned by the Chief Executive Officer to the Company. The loan is non-interest bearing, and payable on demand. The Company imputed interest at the rate of 8 % per annum on this loan, and recorded interest income of $2,905 during the year ended May 31, 2022. Please note that Section 13(k) of the Securities Exchange Act of 1934 and Section 402 (a)(k)(1) of the Sarbanes- Oxley Act of 2002 prohibit public companies from extending or maintaining credit in the form of personal loans to or for any director or executive officer. Please tell us how you considered the applicability of this guidance to your arrangements.

In closing, 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.

You may contact Eiko Yaoita Pyles, Staff Accountant, at 202-551-3587 or Claire Erlanger, Senior Staff Accountant, at 202-551-3301 with any questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing