# EDGAR Filing Document

**Accession Number:** 0001778343
**File Stem:** 0000000000-23-002712
**Filing Date:** 2023-3
**Character Count:** 8984
**Document Hash:** bc5f3e64ef783d814066f61f69f8703a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002712.hdr.sgml**: 20230713

**ACCESSION NUMBER**: 0000000000-23-002712

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230317

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lucent, Inc.
- **CENTRAL INDEX KEY:** 0001778343
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 834628133
- **STATE OF INCORPORATION:** MT
- **FISCAL YEAR END:** 0531

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1633 EAST FOURTH STREET
- **STREET 2:** SUITE 148
- **CITY:** SANTA ANA
- **STATE:** CA
- **ZIP:** 92701
- **BUSINESS PHONE:** 213-298-3812

**MAIL ADDRESS:**
- **STREET 1:** 1633 EAST FOURTH STREET
- **STREET 2:** SUITE 148
- **CITY:** SANTA ANA
- **STATE:** CA
- **ZIP:** 92701
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001393905-23-000027

## Text-Extract

```

United States securities and exchange commission logo

                              March 17, 2023

       Steven Arenal
       Chief Executive Officer
       Lucent, Inc.
       1633 East Fourth Street
       Suite 148
       Santa Ana, CA 92701

                                                        Re: Lucent, Inc.
                                                            Amendment No. 2 to
Form 10
                                                            Filed March 3, 2023
                                                            File No. 000-56509

       Dear Steven Arenal:

              We have reviewed your filing 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 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 and any amendment you may file in
response to these
       comments, we may have additional comments.

       Amendment No. 2 to Form 10 filed March 3, 2023

       General

   1.                                                   We note your response
to comment 11 of our letter. Please revise the disclosure
                                                        throughout to clearly
reference the prior registration statement on Form S-1 that was
                                                        declared effective on
April 13, 2020, disclose the reporting obligations that commenced
                                                        upon effectiveness of
that registration statement, and clearly disclose the delinquency of
                                                        the company by failing
to file the required periodic reports. Please also revise your
                                                        disclosure throughout
to address the risks associated with failure to file the Exchange Act
                                                        reports. Lastly, please
include a separate risk factor relating to the risks.
 Steven Arenal
FirstName
Lucent, Inc.LastNameSteven Arenal
Comapany
March       NameLucent, Inc.
       17, 2023
March2 17, 2023 Page 2
Page
FirstName LastName
Item 4. Security Ownership of Certain Beneficial Owners and Management, page 11

2.       We partially reissue comment 3. Please update the information in this
section as of the
         most recent practicable date. The current disclosure is as of July 31,
2018.
Item 5. Directors and Executive Officers, page 12

3.       We note your response to comment 4 of our letter and reissue our
comment. Please
         provide at least 5 years of experience for Mr. Arenal, including clear
disclosure of any
         experience with shell companies. For example, we note that Mr. Arenal
is listed as the
         CEO for Tenaya Group Inc. Please disclose each company worked at, the
position held,
         and the month and year his employment started and ended with each
entity. Please
         identify any conflicts associated with having at least two companies
that would currently
         be seeking merger candidates.
Financial Statements as of and for the six months ended November 30, 2022 and
2021, page F-
14

4.       We reissue our comment 10 as the header on page F-14 continues to
refer to the notes to
         the interim financial statements as audited instead of unaudited. In
addition, please revise
         the header on page F-7 to refer to notes to the audited financial
statements.
        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 Peter McPhun at 202-551-3581 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 Howell at 202-551-3357 with any
other
questions.

                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Real
Estate & Construction
cc:      Byron Thomas, Esq.

```

### 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 17, 2023

Steven Arenal  
Chief Executive Officer  
Lucent, Inc.  
1633 East Fourth Street  
Suite 148  
Santa Ana, CA 92701

**Re: Lucent, Inc.  
Amendment No. 2 to Form 10  
Filed March 3, 2023  
File No. 000-56509**

Dear Steven Arenal:

We have reviewed your filing 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 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 and any amendment you may file in response to these comments, we may have additional comments.

Amendment No. 2 to Form 10 filed March 3, 2023

# General

1. We note your response to comment 11 of our letter. Please revise the disclosure throughout to clearly reference the prior registration statement on Form S-1 that was declared effective on April 13, 2020, disclose the reporting obligations that commenced upon effectiveness of that registration statement, and clearly disclose the delinquency of the company by failing to file the required periodic reports. Please also revise your disclosure throughout to address the risks associated with failure to file the Exchange Act reports. Lastly, please include a separate risk factor relating to the risks.

Steven Arenal
Lucent, Inc.
March 17, 2023
Page 2

Item 4. Security Ownership of Certain Beneficial Owners and Management, page 11

2. We partially reissue comment 3. Please update the information in this section as of the most recent practicable date. The current disclosure is as of July 31, 2018.

Item 5. Directors and Executive Officers, page 12

3. We note your response to comment 4 of our letter and reissue our comment. Please provide at least 5 years of experience for Mr. Arenal, including clear disclosure of any experience with shell companies. For example, we note that Mr. Arenal is listed as the CEO for Tenaya Group Inc. Please disclose each company worked at, the position held, and the month and year his employment started and ended with each entity. Please identify any conflicts associated with having at least two companies that would currently be seeking merger candidates.

Financial Statements as of and for the six months ended November 30, 2022 and 2021, page F-14

4. We reissue our comment 10 as the header on page F-14 continues to refer to the notes to the interim financial statements as audited instead of unaudited. In addition, please revise the header on page F-7 to refer to notes to the audited financial statements.

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 Peter McPhun at 202-551-3581 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 Howell at 202-551-3357 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction

cc: Byron Thomas, Esq.