SEC Comment Letter 0000000000-24-006449 to KENILWORTH SYSTEMS CORP (KENS) (CIK 0000055234) (GAMG)
KENILWORTH SYSTEMS CORP (KENS) (CIK 0000055234)
Date: June 5, 2024 · CIK: 0000055234 · Accession: 0000000000-24-006449
AI Filing Summary & Sentiment
File numbers found in text: 000-08962
Letter
United States securities and exchange commission logo June 5, 2024 Daniel Snyder Chief Executive Officer Kenilworth Systems Corp 721 Beach Street Daytona Beach, FL 32114 Re:Kenilworth Systems Corp Form 10-K for Fiscal Year Ended December 31, 2023 Amendment No.1 to Form 10-K for Fiscal Year Ended December 31, 2023 File No. 000-08962 Dear Daniel Snyder: We have reviewed your amended filing and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our April 26, 2024 letter. Amendment No.1 to Form 10-K for Fiscal Year Ended December 31, 2023 Item 1 - Description of Business General, page 4 1.Please tell us how you account for the 40% minority interest in Regenecell, Inc. that is owned by Mr. Swank. Consolidated Changes in Stockholders' Equity, page F-6 2.We note the changes you made in response to prior comment 4. Please describe the transaction(s) that resulted in the issuance of 11,745,340 common shares during 2023 and how you accounted for these transactions.
FirstName LastNameDaniel Snyder Comapany NameKenilworth Systems Corp June 5, 2024 Page 2 FirstName LastName Daniel Snyder Kenilworth Systems Corp June 5, 2024 Page 2 Please contact Keira Nakada at 202-551-3659 or Adam Phippen at 202-551-3336 if you have any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
June 5, 2024
Daniel Snyder
Chief Executive Officer
Kenilworth Systems Corp
721 Beach Street
Daytona Beach, FL 32114
Re:Kenilworth Systems Corp
Form 10-K for Fiscal Year Ended December 31, 2023
Amendment No.1 to Form 10-K for Fiscal Year Ended December 31, 2023
File No. 000-08962
Dear Daniel Snyder:
We have reviewed your amended filing and have the following comment(s).
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our April 26, 2024
letter.
Amendment No.1 to Form 10-K for Fiscal Year Ended December 31, 2023
Item 1 - Description of Business
General, page 4
1.Please tell us how you account for the 40% minority interest in Regenecell, Inc. that is
owned by Mr. Swank.
Consolidated Changes in Stockholders' Equity, page F-6
2.We note the changes you made in response to prior comment 4. Please describe the
transaction(s) that resulted in the issuance of 11,745,340 common shares during 2023 and
how you accounted for these transactions.
FirstName LastNameDaniel Snyder
Comapany NameKenilworth Systems Corp
June 5, 2024 Page 2
FirstName LastName
Daniel Snyder
Kenilworth Systems Corp
June 5, 2024
Page 2
Please contact Keira Nakada at 202-551-3659 or Adam Phippen at 202-551-3336 if you
have any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services