# EDGAR Filing Document

**Accession Number:** 0002064765
**File Stem:** 0000000000-25-008753
**Filing Date:** 2025-8
**Character Count:** 3739
**Document Hash:** 995854c6ec77f8fc900abff719a5e1ae
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008753.hdr.sgml**: 20260218

**ACCESSION NUMBER**: 0000000000-25-008753

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250819

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Essence Array Inc
- **CENTRAL INDEX KEY:** 0002064765
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-DRUGS PROPRIETARIES & DRUGGISTS' SUNDRIES [5122]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 372143040
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-286798

**BUSINESS ADDRESS:**
- **STREET 1:** 30 N GOULD ST STE R
- **CITY:** SHERIDAN
- **STATE:** WY
- **ZIP:** 82801
- **BUSINESS PHONE:** 646-456-1207

**MAIL ADDRESS:**
- **STREET 1:** 30 N GOULD ST STE R
- **CITY:** SHERIDAN
- **STATE:** WY
- **ZIP:** 82801
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001477932-25-003034

## Text-Extract

```

                                                            August 19, 2025

Anna Zhabina
President, Treasurer and Secretary
Essence Array Inc
2 Queen   s Club Gardens, Suite 7
Yarrell Mansions
London, W14 9TB
United Kingdom

        Re: Essence Array Inc
            Amendment No. 1 to Registration Statement on Form S-1
            Filed July 25, 2025
            File No. 333-286798
Dear Anna Zhabina:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies 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 registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our May 23, 2025
letter.

Amendment No. 1 to Registration Statement on Form S-1
Summary Financial Information, page 6

1.     The header for your June 30, 2025 statement of operations indicates that
this
       information is audited. Please revise to indicate the information is
from unaudited
       financial statements, to the extent accurate.
 August 19, 2025
Page 2
General

2.     We note you continue to:
           show in numerous places the inception date as other than March 28,
2024,
           e.g. (though not limited to), pages 5, 6, 18 and 26, and the headers
to the financial
           statements on pages F-3 through 5 and F-11.
           characterize in various places the issuance of the initial 5,473,000
shares of your
           common stock for other than $473 cash and a subscription receivable
of
           $5,000,000, e.g. (though not limited to), page 26, the related party
           transaction note on pages F-8 and 14 and the financing section in
the annual
           statement of cash flows on page F-5.
       Please revise as appropriate for consistency throughout your filing.

       Please contact Robert Shapiro at 202-551-3273 or Doug Jones at
202-551-3309 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Alyssa Wall at 202-551-8106 or Erin Jaskot at 202-551-3442 with any
other
questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._