SEC Comment Letter 0000000000-23-010167 to IRONSTONE PROPERTIES, INC. (CIK 0000723269)
IRONSTONE PROPERTIES, INC. (CIK 0000723269)
Date: Sept. 14, 2023 · CIK: 0000723269 · Accession: 0000000000-23-010167
AI Filing Summary & Sentiment
File numbers found in text: 000-12346
Letter
United States securities and exchange commission logo September 14, 2023 Eugene Yates Chief Financial Officer Ironstone Properties, Inc. 909 Montgomery Street San Francisco, California 94133 Re:Ironstone Properties, Inc. Form 10-K for fiscal year ended Decemebr 31, 2022 Filed May 17, 2023 File No. 000-12346 Dear Eugene Yates: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this 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 this comment, we may have additional comments.
FirstName LastNameEugene Yates Comapany NameIronstone Properties, Inc. September 14, 2023 Page 2 FirstName LastName Eugene Yates Ironstone Properties, Inc. September 14, 2023 Page 2 Form 10-K for fiscal year ended Decemebr 31, 2022 Item 8. Financial Statements and Supplementary Data, page 8 1.We note you have not provided audited financial statements in accordance with Rule 8-02 of Regulation S-X and therefore your filing is materially deficient. Additionally through the date of this letter, your Forms 10-Q for the interim periods during 2023 are delinquent. Please amend your filing to provide financial statements audited as of and for the required periods by a PCAOB-registered firm as soon as practicable. 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. You may contact William Demarest at 202-551-3432 or Mark Rakip at 202-551-3573 if you have any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
September 14, 2023
Eugene Yates
Chief Financial Officer
Ironstone Properties, Inc.
909 Montgomery Street
San Francisco, California 94133
Re:Ironstone Properties, Inc.
Form 10-K for fiscal year ended Decemebr 31, 2022
Filed May 17, 2023
File No. 000-12346
Dear Eugene Yates:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this 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 this comment, we may have additional comments.
FirstName LastNameEugene Yates
Comapany NameIronstone Properties, Inc.
September 14, 2023 Page 2
FirstName LastName
Eugene Yates
Ironstone Properties, Inc.
September 14, 2023
Page 2
Form 10-K for fiscal year ended Decemebr 31, 2022
Item 8. Financial Statements and Supplementary Data, page 8
1.We note you have not provided audited financial statements in accordance with Rule 8-02
of Regulation S-X and therefore your filing is materially deficient. Additionally through
the date of this letter, your Forms 10-Q for the interim periods during 2023 are
delinquent. Please amend your filing to provide financial statements audited as of and for
the required periods by a PCAOB-registered firm as soon as practicable.
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.
You may contact William Demarest at 202-551-3432 or Mark Rakip at 202-551-3573 if
you have any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction