# EDGAR Filing Document

**Accession Number:** 0001396797
**File Stem:** 0001396797-23-000006
**Filing Date:** 2023-2
**Character Count:** 8747
**Document Hash:** 6c0a55071b1263d3c4d3ff240a7ccb16
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001396797-23-000006.hdr.sgml**: 20230213

**ACCESSION NUMBER**: 0001396797-23-000006

**CONFORMED SUBMISSION TYPE**: 1-A-W

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230213

**DATE AS OF CHANGE**: 20230213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NORCOR TECHNOLOGIES Corp
- **CENTRAL INDEX KEY:** 0001396797
- **STANDARD INDUSTRIAL CLASSIFICATION:** CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
- **IRS NUMBER:** 561693387
- **STATE OF INCORPORATION:** GA

**FILING VALUES:**
- **FORM TYPE:** 1-A-W
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 024-12155
- **FILM NUMBER:** 23617429

**BUSINESS ADDRESS:**
- **STREET 1:** 338 S Sharon Amity Rd
- **CITY:** Charlotte
- **STATE:** NC
- **ZIP:** 28211
- **BUSINESS PHONE:** 240-462-3584

**MAIL ADDRESS:**
- **STREET 1:** 338 S Sharon Amity Rd
- **CITY:** Charlotte
- **STATE:** NC
- **ZIP:** 28211

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Norcor Technologies Corp
- **DATE OF NAME CHANGE:** 20070418

Norcor SEC Response Letter 
```
<pre>
<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt">							January 16, 2023</font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt">
U.S. Securities and Exchange Commission</font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt">Division of Corporation Finance</font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt">
Mail Stop 6010</font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt">Washington, D.C. 20549</font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt">	Re:	NORCOR TECHNOLOGIES, INC.</font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt">	Form 1-A filed September 13, 2022</font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt">	File No.:  024-11990</font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt">
Dear Sir:</font></p>
<p style="line-height: 100%; orphans: 2; widows: 2; margin-bottom: 0in">
<font face="Courier New, monospace"><font size="2" style="font-size: 10pt"><font face="Times New Roman, serif"><font size="2" style="font-size: 11pt">
We are in receipt of your correspondence dated September 13, 2022, relating to

the Company's filing of Amendment 3 to Form 1-A.  We submit this letter in

response to the comment letter. For ease of reference, we have provided the

Company's response in the same order identified by the captions used in

the comment letter.  For your review, we have filed a copy of Amendment Four to

Form 1-A that has been marked to indicate where appropriate changes have

been made.</font></font></font></font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt"><u>Offering Statement on Form 1-A Filed September 13, 2022</u></font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt"><u>Cover Page</u></font></p>

<p class="western" style="line-height: 100%; margin-left: 0.5in; text-indent: -0.5in; margin-bottom: 0in">
<font size="2" style="font-size: 11pt">
1. The cover page has been amended to indicate that the offering will be
continuous in accordance with Rule 251 (d) (3) (i) (F).</font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt"><u>		Business of Issuer page 17</u></font></p>

<p class="western" style="line-height: 100%; margin-left: 0.5in; text-indent: -0.5in; margin-bottom: 0in">
<font size="2" style="font-size: 11pt">
2. Disclosure has been provided to indicate that only a Regulation S-K 1300
compatible report will be submitted to regulatory authorities. </font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt"><u>		Financial Statements, page 20</u></font></p>

<p class="western" style="line-height: 100%; margin-left: 0.5in; text-indent: -0.5in; margin-bottom: 0in">
<font size="2" style="font-size: 11pt">
3. Required financial statements have been provided in accordance with the
requirements of Regulation S-X. </font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt"><u>		Report of Independent Registered Public Accounting Firm, page 20.</u></font></p>

<p class="western" style="line-height: 100%; margin-left: 0.5in; text-indent: -0.5in; margin-bottom: 0in">
<font size="2" style="font-size: 11pt">
4. The Company has clarified its disclosure of its intent to file a Form 8-A
subsequent to the qualification of this Offering Statement and acknowledges
that a Form 8-A filing filed more than 5 days after qualification will require
a post qualification amendment prior to filing the form 8-A.</font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt"><u>
		Note3. Geological Claims and Summary of Significant Accounting Policies, page 21.</u></font></p>

<p class="western" style="line-height: 100%; margin-left: 0.5in; text-indent: -0.5in; margin-bottom: 0in">
<font size="2" style="font-size: 11pt">
5. Disclosure as to what factors </font><font color="#c9211e"><font size="2" style="font-size: 11pt">are to be </font></font><font size="2" style="font-size: 11pt">considered referencing ASC 250
in connection with the </font><font color="#c9211e"><font size="2" style="font-size: 11pt">potential book value adjustments </font></font><font size="2" style="font-size: 11pt">of</font><font size="2" style="font-size: 11pt"> certain Rising Star Mine
geological assets has been provided.</font></p>

<ol type="a">

	<li><p class="western" style="line-height: 100%; margin-bottom: 0in">

	<font size="2" style="font-size: 11pt">The revised report will

	conform with Regulation S-K Item 102, subpart 1302.</font></p>

	<li><p class="western" style="line-height: 100%; margin-bottom: 0in">

	<font size="2" style="font-size: 11pt">The basis for factoring down

	the reported value of the rising Star Claim when estimating the

	value of the Company's 5% interest has been provided. </font>

	</p>

	<li><p class="western" style="line-height: 100%; margin-bottom: 0in">

	<font size="2" style="font-size: 11pt">Disclosure as to particular

	ores intended to be extracted from the Rising Star Mine and how such

	extraction will support the company's business has been

	provided. </font>

	</p>

	<li><p class="western" style="line-height: 100%; margin-bottom: 0in">

	<font size="2" style="font-size: 11pt">An explanation as to how we

	applied ASC 930-360-35-1 and 35-2 to the impairment analysis has

	been provided. </font>

	</p>

</ol>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt"><u>General</u></font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt">	6. As set forth in comment 4, the company acknowledges that filing a Form

	8-A more than 5 calendar days after qualification will require that

	the Company file a post-qualification amendment with PCAOB financials

	prior to filing the Form 8-A.</font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt">
We further acknowledge our responsibility as to the accuracy and

adequacy of our disclosures set forth in this filing and hereby

undertake to comply with the reporting requirements set forth in Rule

257 of Regulation A.</font></p>

<p class="western" style="line-height: 100%; orphans: 2; widows: 2; margin-bottom: 0in">

<font size="2" style="font-size: 11pt">If you have any questions or require any additional information,
please do not hesitate to contact me.</font></p>

<p class="western" style="line-height: 100%; orphans: 2; widows: 2; margin-bottom: 0in">

<font size="2" style="font-size: 11pt">							Very truly yours,</font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt">							Mark Clayton</font></p>

<p class="western" style="line-height: 100%; margin-bottom: 0in"><font size="2" style="font-size: 11pt">							Chief Executive Officer</font></p>
</pre>
```