SEC Comment Letter for GEORGE RISK INDUSTRIES, INC. (RSKIA) (CIK 0000084112) (RSKIA) — Mar 4, 2020
GEORGE RISK INDUSTRIES, INC. (RSKIA) (CIK 0000084112)
Date: March 4, 2020 · CIK: 0000084112 · Accession: 0000000000-20-002001
AI Filing Summary & Sentiment
File numbers found in text: 000-05378
Letter
March 4, 2020 Stephanie M. Risk-McElroy President and Chairman of the Board George Risk Industries, Inc. 802 South Elm St. Kimball, Nebraska 69145 Re:George Risk Industries, Inc. Form 10-K for the Fiscal Year Ended April 30, 2019 Response Letter filed March 2, 2020 File No. 000-05378 Dear Ms. Risk-McElroy: We have reviewed your March 2, 2020 response to our comment letter and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our February 5. 2020 letter.
Form 10-K for the Fiscal Year Ended April 30, 2019 Notes to the Financial Statements Note 3. Investments, page F-17 1.We note your response to comment 2. Please file your planned amendments to your Form 10-K for the fiscal year ended April 30, 2019 and Forms 10-Q for the periods ended July 31, 2019 and October 31, 2019, respectively.
FirstName LastNameStephanie M. Risk-McElroy Comapany NameGeorge Risk Industries, Inc. March 4, 2020 Page 2 FirstName LastName Stephanie M. Risk-McElroy George Risk Industries, Inc. March 4, 2020 Page 2 You may contact Andi Carpenter at 202-551-3645 or Martin James, Senior Advisor at 202-551-3671 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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March 4, 2020
Stephanie M. Risk-McElroy
President and Chairman of the Board
George Risk Industries, Inc.
802 South Elm St.
Kimball, Nebraska 69145
Re:George Risk Industries, Inc.
Form 10-K for the Fiscal Year Ended April 30, 2019
Response Letter filed March 2, 2020
File No. 000-05378
Dear Ms. Risk-McElroy:
We have reviewed your March 2, 2020 response to our comment letter and have the
following comment. In some of our comments, we may ask you to provide us with information
so we may better understand your disclosure.
Please respond to the comment 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 our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
February 5. 2020 letter.
Form 10-K for the Fiscal Year Ended April 30, 2019
Notes to the Financial Statements
Note 3. Investments, page F-17
1.We note your response to comment 2. Please file your planned amendments to your Form
10-K for the fiscal year ended April 30, 2019 and Forms 10-Q for the periods ended July
31, 2019 and October 31, 2019, respectively.
FirstName LastNameStephanie M. Risk-McElroy
Comapany NameGeorge Risk Industries, Inc.
March 4, 2020 Page 2
FirstName LastName
Stephanie M. Risk-McElroy
George Risk Industries, Inc.
March 4, 2020
Page 2
You may contact Andi Carpenter at 202-551-3645 or Martin James, Senior Advisor at
202-551-3671 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing