Correspondence 0001654954-24-009071 from SCIENTIFIC INDUSTRIES INC (SCND)
SCIENTIFIC INDUSTRIES INC
Date: July 17, 2024 · CIK: 0000087802 · Accession: 0001654954-24-009071
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-06658
Letter
scnd_corresp.htm
80 Orville Drive
Bohemia, New York 11716
(631)567-4700 Fax (631)567-5896
www.scientificindustries.com
July 17, 2024
Securities and Exchange Commission
100 F Street, NE
Washington DC 20549
Attn: Division of Corporation Finance
Office of Industrial Applications and Services
Re:
Scientific Industries, Inc. (the “Company”)
Annual Report on Form 10-K for the fiscal year ended December 31, 2023
Filed March 29, 2024
File No. 000-06658
Ladies and Gentlemen:
The Company has received and reviewed the comments set forth in your June 14, 2024 letter to the Company, and the following is our response to the comments contained in said letter:
To facilitate your review, the comments from your letter are repeated in bold italics, and the Company’s response to the comments are set forth in standard font.
Annual Report on Form 10-K for the fiscal year ended December 31, 2023
Item 1C. Cybersecurity, page 13
1.
We note you do not include Item 1C. Cybersecurity. Please revise or advise us why you do mot provide disclosure as applicable under Item 106 of Regulation S-K.
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.
RESPONSE:
The Company will amend the Annual Report on Form 10-K for the fiscal year ended December 31, 2023 to reflect the addition of Item 1C. Cybersecurity.
The Company acknowledges that:
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you require further information, please do not hesitate to contact us.
Very truly yours,
SCIENTIFIC INDUSTRIES, INC.
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filename1.htm
scnd_corresp.htm
80 Orville Drive
Bohemia, New York 11716
(631)567-4700 Fax (631)567-5896
www.scientificindustries.com
July 17, 2024
Securities and Exchange Commission
100 F Street, NE
Washington DC 20549
Attn: Division of Corporation Finance
Office of Industrial Applications and Services
Re:
Scientific Industries, Inc. (the “Company”)
Annual Report on Form 10-K for the fiscal year ended December 31, 2023
Filed March 29, 2024
File No. 000-06658
Ladies and Gentlemen:
The Company has received and reviewed the comments set forth in your June 14, 2024 letter to the Company, and the following is our response to the comments contained in said letter:
To facilitate your review, the comments from your letter are repeated in bold italics, and the Company’s response to the comments are set forth in standard font.
Annual Report on Form 10-K for the fiscal year ended December 31, 2023
Item 1C. Cybersecurity, page 13
1.
We note you do not include Item 1C. Cybersecurity. Please revise or advise us why you do mot provide disclosure as applicable under Item 106 of Regulation S-K.
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.
RESPONSE:
The Company will amend the Annual Report on Form 10-K for the fiscal year ended December 31, 2023 to reflect the addition of Item 1C. Cybersecurity.
The Company acknowledges that:
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you require further information, please do not hesitate to contact us.
Very truly yours,
SCIENTIFIC INDUSTRIES, INC.
/s/ Helena Santos
Helena Santos, Chief Executive Officer
Cc:
John F.F. Watkins, Esq.
Reitler Kailas & Rosenblatt LLP
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