SEC Comment Letter for Red Cat Holdings, Inc. (RCAT) (CIK 0000748268) (RCAT) — May 31, 2019
Red Cat Holdings, Inc. (RCAT) (CIK 0000748268)
Date: May 31, 2019 · CIK: 0000748268 · Accession: 0000000000-19-009222
AI Filing Summary & Sentiment
File numbers found in text: 000-31587
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May 31, 2019
Jeffrey Thompson
Chief Executive Officer
TimefireVR, Inc.
1607 Ponce de Leon Ave, Suite 407
San Juan, PR 00909
Re:TimefireVR, Inc.
Preliminary Information Statment on PRE 14C
Filed May 24, 2019
File No. 000-31587
Dear Mr. Thompson:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Preliminary Information Statement
General
1.It appears that the reverse stock split and name change proposals are necessary for you to
complete your Share Exchange Agreement with Red Cat Propware, Inc. Please revise
your information statement to provide all of the information required by Item 14 of
Schedule 14A including, if applicable, Item 11 and Item 13. Alternatively, tell us why
you believe you are not required to provide some or all of this information in accordance
with Note A of Schedule 14A.
FirstName LastNameJeffrey Thompson
Comapany NameTimefireVR, Inc.
May 31, 2019 Page 2
FirstName LastName
Jeffrey Thompson
TimefireVR, Inc.
May 31, 2019
Page 2
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 Matthew Derby, Staff Attorney, at (202) 551-3334 or Edwin Kim,
Attorney-Advisor, at (202) 551-3297 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Information Technologies
and Services
cc: Joe Lexague, Esq.