<SEC-DOCUMENT>0001654954-23-005012.txt : 20230601
<SEC-HEADER>0001654954-23-005012.hdr.sgml : 20230601
<ACCEPTANCE-DATETIME>20230420163228
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-23-005012
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230420

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Recruiter.com Group, Inc.
		CENTRAL INDEX KEY:			0001462223
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				263090646
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		500 SEVENTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018
		BUSINESS PHONE:		855-931-1500

	MAIL ADDRESS:	
		STREET 1:		500 SEVENTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TRULI TECHNOLOGIES, INC.
		DATE OF NAME CHANGE:	20180627

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Truli Media Group, Inc.
		DATE OF NAME CHANGE:	20120709

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SA Recovery Corp.
		DATE OF NAME CHANGE:	20090417
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<font style="font-family: Times New Roman; font-size: 13px;">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px;">Recruiter.com
Group, Inc.</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px;">500
Seventh Avenue<br>
New York, New York 10018<br></font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">April
20, 2023</font></div>
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<font style="text-decoration: underline; font-style: italic; font-family: Times New Roman; font-size: 13px">
Via Edgar</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Ms.
Aliya Ishmukhamedova</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Staff
Attorney</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Division
of Corporation Finance</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">United
States Securities and Exchange Commission</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">100 F
Street, N.E.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Washin<a name="_Hlt103767638"><!--anchor--></a>gton, D.C. 20549</font></div>
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<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px">Re:<br></font></div>
<div style="text-align: left; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">Recruiter.com
Group, Inc.</font></div>
</div>
</div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 96px">
<font style="font-family: Times New Roman; font-size: 13px">Registration
Statement on Form S-3</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 96px">
<font style="font-family: Times New Roman; font-size: 13px">Filed
March 16, 2023</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">File
No. 333-270611</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Dear
Ms. Ishmukhamedova:</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">We have
received your comments to the Registration Statement on Form S-3
(the &#x201C;Filing&#x201D;), filed by Recruiter.com Group, Inc. (the
&#x201C;Company&#x201D;), set forth in your letter dated March 24,
2023 (the &#x201C;Comment Letter&#x201D;). For your convenience, we
have repeated the text of your comment, followed by our
response.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">We
respectfully respond to the comment set out in the Comment Letter
as follows:</font></div>
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<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">1.&#xA0;</font></div>
<div style="text-align: left; display: table-cell"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Please
update your financial statements and related financial information
throughout in accordance with Rule 8-08 of Regulation
S-X</font></div>
</div>
</div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-style: italic">Response</font>: We have updated the Filing to
update our financial statements and related financial
information.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">2.&#xA0;</font></div>
<div style="text-align: left; display: table-cell"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Please
separately disclose the number of common stock and the number of
common stock issuable upon the exercise of warrants that are being
offered by the selling shareholders.</font></div>
</div>
</div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-style: italic">Response</font>: We have updated the table
under &#x201C;Selling Stockholders&#x201D; to separately disclose the
number of common stock and the number of common stock issuable upon
the exercise of warrants that are being offered by the selling
shareholders.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
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<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">3.&#xA0;</font></div>
<div style="text-align: left; display: table-cell"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Please
disclose that the company received a&#xA0;letter from
NASDAQ&#xA0;notifying the company that the company does not meet
the continued listing requirements and that it has until May 17,
2023 to regain compliance.</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-style: italic">Response:</font> We have revised our
disclosure to add a risk factor relating to the fact that the
Company received a letter from NASDAQ notifying the Company that
the Company does not meet the continued listing requirements and
that it has until May 17, 2023 to regain compliance.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div style="display: table-row">
<div style="display: table-cell; width: 60px;"><font style="font-family: Times New Roman; font-size: 13px">*&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px">*&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: center; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">*</font></div>
</div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">If you
have any questions regarding any of the foregoing, please contact
Jeremy Siegfried, Porter Wright Morris &amp; Arthur LLP, 41 S. High
Street, Columbus, Ohio 43215, telephone (614)
227-2181.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Thank
you for your assistance.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Sincerely,</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Recruiter.com
Group, Inc.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">/s/
Evan Sohn,</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Evan
Sohn, Chief Executive Officer</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px">cc:&#xA0;<br></font></div>
<div style="text-align: left; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">Jan
Woo</font></div>
</div>
</div>
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<font style="font-family: Times New Roman; font-size: 13px">Jeremy
D. Siegfried</font></div>
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