# EDGAR Filing Document

**Accession Number:** 0002097953
**File Stem:** 0000000000-26-000927
**Filing Date:** 2026-1
**Character Count:** 5638
**Document Hash:** c01d2ed41b92fbbfd4fa70f836bcb03b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-000927.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0000000000-26-000927

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260127

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Mira Qon Corp
- **CENTRAL INDEX KEY:** 0002097953
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 384359188
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 0831

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-292161

**BUSINESS ADDRESS:**
- **STREET 1:** 11312 E 44TH ST
- **CITY:** KANSAS CITY
- **STATE:** MO
- **ZIP:** 64133
- **BUSINESS PHONE:** 18634857243

**MAIL ADDRESS:**
- **STREET 1:** 11312 E 44TH ST
- **CITY:** KANSAS CITY
- **STATE:** MO
- **ZIP:** 64133
**PUBLIC REFERENCE ACCESSION NUMBER**: 0002097953-25-000002

## Text-Extract

```

                                                            January 27, 2026

Cruz Membreno Lauro Roldan
Chief Executive Officer
Mira Qon Corporation
11312 E 44th St Unit #120
Kansas City, MO 64133

       Re: Mira Qon Corporation
           Registration Statement on Form S-1
           Filed December 16, 2025
           File No. 333-292161
Dear Cruz Membreno Lauro Roldan:

       We have reviewed your 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.

Registration Statement on Form S-1
Risk Factors
Our operations may be disrupted by technological challenges or failures in our
API service and
database..., page 13

1.     You state on page 13 that    [y]our service relies on AI technologies
and automated data
       processing to generate pricing estimates and other outputs.    Please
expand your
       disclosure to discuss how your product uses AI and specify whether you
use proprietary
       or third-party open-source algorithms and include related risk factor
disclosure.
Management   s Discussion and Analysis or Plan of Operations
Plan of Operations, page 22

2.     We note your disclosure about the company   s plan of operations. Please
expand your
       disclosure to discuss the anticipated costs of each phase of your
operations as well as any
       challenges you anticipate in implementing your business plan.
 January 27, 2026
Page 2
Description of Business
Competitive Strengths, page 31

3.     You state on page 31, that    the company   s roadmap includes expansion
into Canada,
       Mexico and select European countries." We also note you are a
development-stage
       enterprise that has limited working capital and received a going concern
opinion. Please
       revise your disclosure to provide a reasonable basis for your planned
expansion or revise
       to clarify the scope of your plans including timeframes.
Description of Securities, page 38

4.     Please expand the disclosure of your common stock to discuss any voting
or liquidation
       rights. Refer to Item 202 of Regulation S-K.
General

5.     The address you disclose as your business address appears to be a
virtual office that
       provides mail forwarding services. Please clarify your disclosure and
indicate where you
       conduct your business operations in light of the fact that your
management resides in
       Spain.
6.     We note your disclosure that "we are not a 'shell Company' within the
meaning of Rule
       405;" however, it appears from your disclosure that you may be a shell
company
       pursuant to Rule 405 under the Securities Act. In this regard, we note
that you have no
       revenue, no customers or employees, and nominal operations. We also note
that
       significant steps remain to commence your business plan. Please revise
to explicitly
       disclose your status as a shell company and further disclose the
consequences of that
       status, such as the restrictions on your ability to use registration
statements on Form S-8,
       the limitations on the ability of your security holders to use Rule 144
and the potential
       reduced liquidity or illiquidity of your securities. Alternatively,
explain to us why this is
       not necessary.

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        Please contact Morgan Youngwood at 202-551-3479 or Stephen Krikorian at
202-551-
3488 if you have questions regarding comments on the financial statements and
related
matters. Please contact Uwem Bassey at 202-551-3433 or Alexandra Barone at
202-551-8816
with any other questions.

                                                             Sincerely,
 January 27, 2026
Page 3

                          Division of Corporation Finance
                          Office of Technology
cc:   Jackson L. Morris

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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