SEC Comment Letter 0000000000-23-009077 to PARK CITY GROUP INC (TRAK) (CIK 0000050471) (TRAK)
PARK CITY GROUP INC (TRAK) (CIK 0000050471)
Date: Aug. 21, 2023 · CIK: 0000050471 · Accession: 0000000000-23-009077
AI Filing Summary & Sentiment
File numbers found in text: 333-273940
Letter
United States securities and exchange commission logo August 20, 2023 Ed Clissold General Counsel Park City Group, Inc. 5282 South Commerce Drive, Suite D292 Murray, Utah 84107 Re:Park City Group, Inc. Registration Statement on Form S-3 Filed August 11, 2023 File No. 333-273940 Dear Ed Clissold: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Lauren Pierce at (202) 551-3887 or Jan Woo at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Daniel W. Rumsey
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United States securities and exchange commission logo
August 20, 2023
Ed Clissold
General Counsel
Park City Group, Inc.
5282 South Commerce Drive, Suite D292
Murray, Utah 84107
Re:Park City Group, Inc.
Registration Statement on Form S-3
Filed August 11, 2023
File No. 333-273940
Dear Ed Clissold:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Lauren Pierce at (202) 551-3887 or Jan Woo at (202) 551-3453 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Daniel W. Rumsey