Global Industry Products, Corp. – Company response

Michael A. Littman Attorney at Law PO Box 1839 Arvada, CO 80001 Phone: 720-530-6184 Email: [email protected] February 4, 2026 United States Securities and Exchange Commission 100 F Street Washington, DC 20549 Re: Global Industry Products, Corp. (File No. 333-290608) Form S-1 (Amendment No. 1) To Whom It May Concern: The original S-1 for this Company was filed just before the shutdown in October 2025, there were no SEC comments, and no one from SEC called saying there would be no review. In the process of preparing the first Form 10-Q to file, we discovered some minor errors in stock, and…