<SEC-DOCUMENT>0001391609-17-000306.txt : 20180209
<SEC-HEADER>0001391609-17-000306.hdr.sgml : 20180209
<ACCEPTANCE-DATETIME>20171219155310
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001391609-17-000306
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20171219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Edgar Express, Inc.
		CENTRAL INDEX KEY:			0001712543
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				260510649
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		11650 S STATE STREET
		STREET 2:		SUITE 240
		CITY:			DRAPER
		STATE:			UT
		ZIP:			84020
		BUSINESS PHONE:		8018162500

	MAIL ADDRESS:	
		STREET 1:		11650 S STATE STREET
		STREET 2:		SUITE 240
		CITY:			DRAPER
		STATE:			UT
		ZIP:			84020
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 12pt AvantGarde Md BT,sans-serif; margin: 0; text-align: center"><IMG SRC="image_007.jpg" ALT=""><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>

<P STYLE="font: 8pt Adobe Garamond Pro,serif; margin: 0; text-align: center">11650 South State Street, Suite 240<BR>
Draper, UT 84020</P>

<P STYLE="font: 8pt Adobe Garamond Pro,serif; margin: 0; text-align: center">PH (801) 816-2524</P>

<P STYLE="font: 8pt Adobe Garamond Pro,serif; margin: 0; text-align: center">FAX (801) 816-2599</P>

<P STYLE="font: 8pt Adobe Garamond Pro,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt Adobe Garamond Pro,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt Adobe Garamond Pro,serif; margin: 0; text-align: center">&nbsp;</P>



<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">December 19, 2017</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>VIA EMAIL AND EDGAR</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Laura Veator - Staff Accountant</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Matthew Derby - Staff Attorney</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Stephen Krikorian - Accounting Branch Chief</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Barbara C. Jacobs - Assistant Director, Office of Information Technologies
and Services</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-variant: small-caps"><B>U.S. Securities &amp;
Exchange Commission</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-variant: small-caps"><B>Division of Corporate
Finance</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">100 F. Street, N.E.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I>derbym@SEC.GOV</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in"><B>Re:Edgar Express, Inc.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in"><B>Registration Statement on Form S-1
</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in"><B>Filed October 5, 2017</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in"><B>File No. 333-220851</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Dear Sirs/Mesdames:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We serve as counsel to Edgar Express, Inc.,
a Utah corporation (the &ldquo;Company&rdquo;) with respect to its submission of a registration statement with the U.S. Securities
and Exchange Commission (hereafter, the &ldquo;Commission&rdquo;) on Form S-1 (&ldquo;Registration Statement&rdquo;), filed on
October 5, 2017. We are in receipt of your email to the Company, dated November 1, 2017, and this letter is written in response
thereto. We have reproduced your 11 comments below, highlighted in bold, with our responses following immediately thereafter.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><U>Prospectus Summary</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>1.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B><U>COMMENT</U>.
                                         We note that investors can find out more information about the company on your website.
                                         However, your website does not appear to be active. We presume you plan on having a working
                                         web page in the future. Please revise.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 11pt"><U>RESPONSE</U>:
The Company&rsquo;s website is currently under development. We have made the necessary changes to our disclosure</FONT>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-variant: small-caps"><B>U.S. Securities &amp;
Exchange Commission</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-variant: small-caps"><B>Division of Corporate
Finance</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">December 19, 2017</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Page 2</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><U>Risk Factors</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>2.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B><U>COMMENT.</U> We note that approximately 55% of revenue for the six months ended June
                                                                                                           30, 2017 came from related parties. Please expand this risk factor to include the risks associated with having such a
                                                                                                           significant portion of your revenue from affiliated entities.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 11pt"><U>RESPONSE</U>:
The Company has updated its disclosure as requested</FONT>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><U>Liquidity and Capital Resources, page 19</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>3.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B><U>COMMENT.</U> We note that you do not believe that your current capital resources are sufficient
to fund operating activity for the next 12 months and that you will need approximately $25,000 in capital to continue as a going
concern. Please clarify how long you will be able to operate and maintain your periodic reporting obligations if you do not raise
additional capital.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><U>RESPONSE</U>: The Company has updated its
disclosure as requested.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><U>Business, page 21</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>4.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B><U>COMMENT.</U> We note that your Amended and Restated Article of Incorporation were signed
by Mary Foster as Chief Executive Officer of Acadia Technologies, Inc. on September 14, 2016. If Acadia Technologies, Inc. is a
predecessor of Edgar Express, please describe this in the business section or advise. Refer to Item 101(h)(1)-(3) of Regulation
S-K.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><U>RESPONSE</U>: The Company was organized in
the State of Utah on March 20, 2014 as Acadia Technologies, Inc., and the name subsequently changed on September 15, 2016 to Edgar
Express, Inc. The Company has updated its disclosure as requested.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>5.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B><U>COMMENT.</U> If applicable, please discuss your dependence on one or a few major customers.
In that regard, Note 6 to your financial statements indicates that Customer B and Customer C accounted for approximately 27% and
51% of revenue, respectively for the six months ended June 30, 2017. Refer to Item 101(h)(4)(vi) of Regulation S-K.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><U>RESPONSE</U>: The Company has updated its
disclosure as requested.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><U>Administrative Support Services, page 23</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>6.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B><U>COMMENT.</U> We note that you are in the development stage for several support service
offerings including: remote receptionist, virtual office assistants, and executive office suites. Please clarify which services
are in development and which are already offered.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><U>RESPONSE</U>: The Company has updated its
disclosure as requested.</P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-variant: small-caps"><B>U.S. Securities &amp;
Exchange Commission</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-variant: small-caps"><B>Division of Corporate
Finance</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">December 19, 2017</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Page 3</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><U>Certain Relationships and Related Transactions, page 29</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>7.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B><U>COMMENT.</U> We note that Subsection f of Note 1 to the Financial Statements on page 40
states: &ldquo;A significant number of the Company&rsquo;s customers are affiliated entities&hellip;.&rdquo; Please revise this
section to provide a description of any related party transactions to include: the names of the related persons involved, the related
person&acute;s interest in the transaction, and the approximate dollar value of the amount involved in the transaction. Refer to
Item 404(d) of Regulation S-K. </B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><U>RESPONSE</U>: The Company has updated its
disclosure as requested.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>8.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B><U>COMMENT.</U> Please clarify whether Ms. Foster owes fiduciary duties to any companies
                                                                                                           or entities other than Edgar Express, Inc., and, if so, please disclose how such duties may impact your business and
                                                                                                           operations and whether they are affiliated entities. In this regard, we note that Ms. Foster appears to be employed by Acadia
                                                                                                           Group, Inc. and Acadia Disability. </B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><U>RESPONSE</U>: Mary Foster is currently employed
by Acadia Group, Inc., but is neither an officer or director thereof. Additionally, Ms. Foster does not work for, and has no fiduciary
responsibility to, Acadia Disability, Inc. Neither Acadia Group, Inc. or Acadia Disability, Inc. are affiliated with the Company,
except that Acadia Group, Inc. remains the largest debt holder of the Company.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><U>Signatures, page 53</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>9.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B><U>COMMENT.</U> Please revise your signature page to include the signature of your principal
financial officer, principal accounting officer, and the date. To the extent that someone is signing in more than one capacity,
indicate each capacity in which such person is signing. Refer to Instruction 1 to Signatures on Form S-1. </B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><U>RESPONSE</U>: The Company has updated the
signatures as requested.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><U>Exhibits</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>10.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B><U>COMMENT.</U> We note that you issued 8% demand promissory notes totaling $313,371 to Kenneth
I. Denos on January 1, 2017. Please file a form of the promissory note as an Exhibit. See Item 601(b)(10) of Regulation S-K. </B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><U>RESPONSE</U>: The Company has provided the
note as an exhibit as requested.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><U>Exhibit 5.1</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>11.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B><U>COMMENT.</U> We note that the legal opinion filed on October 5, 2017 as exhibit 5.1 does
not indicate the number of shares being opined on, and is based on the General Corporation Law of the State of Wyoming rather than
the General Corporation Law of Utah. Please advise. Refer to CF Staff Legal Bulletin No. 19. </B></FONT></TD></TR></TABLE>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-variant: small-caps"><B>U.S. Securities &amp;
Exchange Commission</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-variant: small-caps"><B>Division of Corporate
Finance</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">December 19, 2017</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Page 4</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><U>RESPONSE</U>: The Company has made the appropriate
share amount disclosure and typo corrections to Exhibit 5.1 as requested.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We will file this letter as correspondence via
EDGAR contemporaneous with its dispatch to you via email. In the meantime, please feel free to call John D. Thomas at (801) 816-2536
or respond via email or facsimile if you have any further comments or questions.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 225pt">Very truly yours,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 225pt">EDGAR EXPRESS, INC.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 225pt"><U>/s/ Mary Foster</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 225pt">Mary Foster</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 225pt">Chief Executive Officer</P>



<P STYLE="margin: 0"></P>

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