Certificate of commencement of business is not required by a:

The correct answer is: A. Public company

A public company is a company that offers its shares to the public for purchase. This means that anyone can buy shares in the company, and the company is therefore subject to more regulation than a private company. One of the requirements for a public company is to file a certificate of commencement of business with the state in which it is incorporated. This certificate provides information about the company, such as its name, address, and purpose.

A private company, on the other hand, is not required to file a certificate of commencement of business. This is because a private company is not subject to the same level of regulation as a public company. Private companies are typically owned by a small group of individuals or families, and their shares are not traded on a public stock exchange.

A private company subsidiary to a public company is a company that is owned by a public company. The public company is the parent company, and the private company is the subsidiary. The subsidiary is not required to file a certificate of commencement of business because it is already subject to the same level of regulation as its parent company.

In conclusion, the only type of company that is required to file a certificate of commencement of business is a public company.