# EDGAR Filing Document

**Accession Number:** 0001741603
**File Stem:** 0001185185-23-000247
**Filing Date:** 2023-3
**Character Count:** 3272
**Document Hash:** 791d8f1ccddce14f1763b49d74d8956f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-23-000247.hdr.sgml**: 20240108

**ACCESSION NUMBER**: 0001185185-23-000247

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20230323

**FILER**: 

**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:** CORRESP

**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

![accel_logo1.jpg](accel_logo1.jpg)

United States Securities and Exchange Commission<br> Washington, D.C. 20549

Division of Corporation Finance<br> Office of Manufacturing

March 20, 2023

---

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

---

Dear Office of Manufacturing:

I am Keith N. Hamilton, independent counsel representing Accel Liquid Gels, Inc. ("Accel"). This letter on its behalf is in direct response to your March 6, 2023 letter asking for responses to comments raised in that letter, and Accel provides the following response:

<u>Form 10-K for the Fiscal Year Ended May 31, 2022</u> 

<u>General</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Accel's auditors are finished reviewing the 10-Qs for August 31, 2022 and November 30, 2022 and will be sending those out shortly.

<u>Report of Independent Registered Public Accounting Firm, page 18</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The filing will be amended to include the audit report of other auditors for the fiscal year end May 31, 2021.

<u>Notes to the Financial Statements</u><br> <u>Note 2. Basis of Presentation and Summary of Significant Accounting Policies</u><br> <u>Related Parties, page 28.</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. The disclosure in Note 2 to the Financial Statements characterizing the $101,938 as a loan payment from Accel to its Chief Executive Officer was in error. The $101,938 was a return of capital initially made to the Company by the CEO. This error will be corrected and will reflect the correct classification of the disposition of the $101,938. The disclosure in Note 2 to the Financial Statements will be addressed with an amended 10K (10K/A) being filed by the Company.

On behalf of the Company, thank you for bringing the above concerns to its attention, as its goal is always to provide your office with accurate and adequate disclosures and reporting. Please do not hesitate to contact me on the Company's behalf should you require any further information or assistance.

Respectfully,

![sig1.jpg](sig1.jpg)

Keith N. Hamilton

**Accel Liquid Gels, Inc.**, 5308 Cygnus Hill Cove, Salt Lake City Utah 84081<br> Phone: (801) 518-9500 / Email: info@accelliquidgels.com<br> Website: www.AccelLiquidGels.com