LOAD GUARD LOGISTICS, INC.
6317 SW 16TH AVE., Miami, FL 33155
Phone: (768) 250-1410
Fax: (768) 472-7190
info@LoadGuardTransportation.com
www.LoadGuardLogistics.com |
| |
VIA EDGAR
March 22, 2013
Max Webb
Assistant Director
US Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
Re: Load Guard Logistics, Inc.
Registration Statement on Form S-1
Filed: January 30, 2013
File No. 333-186321
Dear Mr. Web:
This letter is in response to your comment letter dated February 27, 2013, with regard to the Form S-1 filing of Load Guard Logistics, Inc., a Nevada corporation (“Load Guard” or the "Company") filed on January 30, 2013. Responses to each comment have been keyed to your comment letter.
General
1. This disclosure has been updated and revised accordingly throughout.
2. This obligation has been added accordingly.
3. This disclosure has been revised and updated accordingly throughout.
4. The financial statements for the period ended January 31, 2013 have been added. The financial numbers, where applicable, have been updated accordingly throughout.
5. An updated consent has been included and filed as exhibit 23.1.
Prospectus Cover Page
6. The prospectus cover page has been revised accordingly.
Registration Statement Cover Page
7.
Footnote 3 has been revised accordingly.
The Offering, page5
8.
This section has been revised and updated accordingly.
Risk Factors, page 6
9.
This section has been revised accordingly.
10.
These risk factors have been updated and revised accordingly.
11. This risk factor has been added
accordingly.
Description of
Business, page 23
12. This section has been
updated and revised accordingly throughout.
13.
This section has been added accordingly.
14.
We currently do not have any material contracts with our independent
contractor or customers.
Selling Security Holders, page 17
15. This section has been
updated accordingly.
Description of Securities,
page 22
Non-cumulative
Voting, page 22
16. These percentages are
accurate, as it accounts for total shares outstanding, prior to this offering,
of 3,147,500.
Background
Information about Our Officers and Directors, page 38
17.
Our secretary and director, Mr. Francisco J. Mendez Dominguez was not an
officer or director of El Palenque Vivero, Inc. The past president of El
Palenque, Mr. Francisco J. Mendez Nosti, is a citizen of and resides in Mexico
and is a cousin of Mr. Francisco Mendez, who is a US citizen and resides in
Florida.
The biography for Mr. Mendez has
been updated accordingly for only Load Guard, Inc.
18. Mr. Yosbani Mendez, founded
El Palenque Vivero, Inc. with his cousin Mr. Francisco J. Mendez Nosti of
Mexico. This Company was located in Mexico.
The biography for Mr. Mendez
has been updated accordingly for Load Guard, Inc.
19. The positions with LGT, Inc.
have been disclosed accordingly.
20. This section has been
revised for the directors.
Executive Compensation, page 39
21.
This section has been updated accordingly to indicate when payments
began.
Certain Relationships and Related Transactions,
page 41
22.
This section has been updated accordingly.
Disclosure of Commission Position…, page 41
23.
This section has been revised and updated accordingly.
Part II
Other Expenses of Issuance and Distribution
24.
This section has been updated accordingly.
Undertakings
25.
This section has been updated accordingly.
Signatures
26.
The signature page has been updated and revised accordingly.
Please contact me with any further
comments or questions. The Company will file the redlined version and this
letter on EDGAR correspondence. I would appreciate it if you would send any
further responses directly to me electronically (info@LoadGuardTransportation.com).
If the SEC has no further comments, we expect to file a request for
acceleration of the effective date.
Thank you in advance for your courtesies.
Sincerely,
/s/ Yosbani Mendez
_____________________
Yosbani Mendez, President