# EDGAR Filing Document

**Accession Number:** 0001671132
**File Stem:** 0000000000-23-000940
**Filing Date:** 2023-1
**Character Count:** 9354
**Document Hash:** 963fe54532ce3c3aecbd691e959b4913
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000940.hdr.sgml**: 20230321

**ACCESSION NUMBER**: 0000000000-23-000940

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230127

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Music Licensing Inc.
- **CENTRAL INDEX KEY:** 0001671132
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
- **IRS NUMBER:** 465145215
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 3811 AIRPORT PULLING ROAD NORTH
- **STREET 2:** SUITE 203
- **CITY:** NAPLES
- **STATE:** FL
- **ZIP:** 34105
- **BUSINESS PHONE:** (833) 227-7683

**MAIL ADDRESS:**
- **STREET 1:** 3811 AIRPORT PULLING ROAD NORTH
- **STREET 2:** SUITE 203
- **CITY:** NAPLES
- **STATE:** FL
- **ZIP:** 34105

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Nuvus Gro Corp
- **DATE OF NAME CHANGE:** 20180413

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HempTech Corp
- **DATE OF NAME CHANGE:** 20160401

## Text-Extract

```

United States securities and exchange commission logo

                            January 27, 2023

       Jake Noch
       Chief Executive Officer
       Music Licensing Inc.
       3811 Airport Pulling Road North, Suite 203
       Naples, FL 34105

                                                        Re: Music Licensing
Inc.
                                                            Amendment No. 8 to
Offering Statement on Form 1-A
                                                            Filed January 18,
2023
                                                            File No. 024-12048

       Dear Jake Noch:

             We have reviewed your amended offering statement 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 this letter by amending your offering statement
and providing the
       requested information. If you do not believe our comments apply 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 offering statement and the
information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 6, 2023 letter.

       Amendment No. 8 to Offering Statement on Form 1-A Filed January 18, 2023

       Arbitration: Jake P. Noch Family Office, LLC and Pro Music Rights, Inc.
vs. OTC Link LLC

   1.                                                   We note your amended
disclosure in response to comment 1, including that you are
                                                        "seeking damages equal
to the value of the Company prior to the wrongful actions of OTC
                                                        Link LLC." We note that
you have determined that value to be $0.11 per share. Please
                                                        disclose which date you
have identified as the start of the "wrongful actions of OTC Link
                                                        LLC" and explain why
you are not using the valuation associated with that date, if
                                                        different than $0.11
per share.
 Jake Noch
FirstName  LastNameJake Noch
Music Licensing  Inc.
Comapany
January 27,NameMusic
            2023      Licensing Inc.
January
Page 2 27, 2023 Page 2
FirstName LastName
Share Exchange Agreement Transaction

2.       We note your revised disclosure that "[p]rior to Mr. Noch   s
installment as the Company   s
         CEO, the terms of the Share Exchange Agreement (SEA) had already been
negotiated; but
         had yet to be finalized through formal agreement." Please elaborate on
the terms of the
         deal that were negotiated prior to Mr. Noch's installment as the CEO,
including any
         notable dates, draft agreements, valuations and negotiations. And
clarify how execution
         of the agreement itself doesn't present its own conflict of interest,
or acknowledge that it
         does, and refrain from describing the Share Exchange Transaction as
"arms-length,"
         considering you state the opposite on page 13.
Pro Music Rights Inc. Financial Statements

3.       We note you restated your financial statements in response to comment
3. Please revise to
         disclose prominently, on the face of the financial statements, that
they have been restated,
         provide a note to the financial statements that thoroughly explains
and quantifies revisions
         made in accordance with FASB ASC 250-10-50-7, and advise your
independent
         accountant to (i) revise their report to refer to the restatement and
the explanatory note and
         (ii) re-date or dual-date their report, as necessary, to comply with
AICPA AU-C Section
         560. A11. Please also include a currently dated consent from your
auditor.
       You may contact Blaise Rhodes at 202-551-3774 or Theresa Brillant at
202-551-3307 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Cara Wirth at 202-551-7127 or Mara Ransom at 202-551-3264 with any
other questions.

                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of Trade
& Services
cc:      Nick Antaki

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 27, 2023

Jake Noch  
Chief Executive Officer  
Music Licensing Inc.  
3811 Airport Pulling Road North, Suite 203  
Naples, FL 34105

**Re: Music Licensing Inc.**

**Amendment No. 8 to Offering Statement on Form 1-A**

**Filed January 18, 2023**

**File No. 024-12048**

Dear Jake Noch:

We have reviewed your amended offering statement 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 this letter by amending your offering statement and providing the requested information. If you do not believe our comments apply 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 offering statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 6, 2023 letter.

Amendment No. 8 to Offering Statement on Form 1-A Filed January 18, 2023

Arbitration: Jake P. Noch Family Office, LLC and Pro Music Rights, Inc. vs. OTC Link LLC

1. We note your amended disclosure in response to comment 1, including that you are 'seeking damages equal to the value of the Company prior to the wrongful actions of OTC Link LLC.' We note that you have determined that value to be $0.11 per share. Please disclose which date you have identified as the start of the 'wrongful actions of OTC Link LLC' and explain why you are not using the valuation associated with that date, if different than $0.11 per share.

Jake Noch  
Music Licensing Inc.  
January 27, 2023  
Page 2

# Share Exchange Agreement Transaction

2. We note your revised disclosure that '[p]rior to Mr. Noch's installment as the Company's CEO, the terms of the Share Exchange Agreement (SEA) had already been negotiated; but had yet to be finalized through formal agreement.' Please elaborate on the terms of the deal that were negotiated prior to Mr. Noch's installment as the CEO, including any notable dates, draft agreements, valuations and negotiations. And clarify how execution of the agreement itself doesn't present its own conflict of interest, or acknowledge that it does, and refrain from describing the Share Exchange Transaction as 'arms-length,' considering you state the opposite on page 13.

# Pro Music Rights Inc. Financial Statements

3. We note you restated your financial statements in response to comment 3. Please revise to disclose prominently, on the face of the financial statements, that they have been restated, provide a note to the financial statements that thoroughly explains and quantifies revisions made in accordance with FASB ASC 250-10-50-7, and advise your independent accountant to (i) revise their report to refer to the restatement and the explanatory note and (ii) re-date or dual-date their report, as necessary, to comply with AICPA AU-C Section 560.A11. Please also include a currently dated consent from your auditor.

You may contact Blaise Rhodes at 202-551-3774 or Theresa Brilliant at 202-551-3307 if you have questions regarding comments on the financial statements and related matters. Please contact Cara Wirth at 202-551-7127 or Mara Ransom at 202-551-3264 with any other questions.

Sincerely,

Division of Corporation Finance

cc: Nick Antaki