SEC Comment Letter 0000000000-25-000660 to FIREFLY NEUROSCIENCE, INC. (AIFF)
FIREFLY NEUROSCIENCE, INC.
Date: Jan. 22, 2025 · CIK: 0000803578 · Accession: 0000000000-25-000660
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282357
Letter
January 22, 2025 Jon Olsen Chief Executive Officer Firefly Neuroscience, Inc. 1100 Military Road Kenmore, NY 14217 Re:Firefly Neuroscience, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed January 13, 2025 File No. 333-282357 Dear Jon Olsen: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 2 to Registration Statement on Form S-1 Executive Compensation, page 70 1.Please revise to disclose the information required by Item 402 of Regulation S-K for the most recently completed fiscal year. For additional guidance, consider Question 117.05 of our Regulation S-K Compliance and Disclosure Interpretations.
January 22, 2025 Page 2 Please contact Anastasia Kaluzienski at 202-551-3685 or Robert Littlepage at 202- 551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Alexandra Barone at 202-551-8816 or Mitchell Austin at 202-551- 3574 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc:Rick Werner, Esq.
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January 22, 2025
Jon Olsen
Chief Executive Officer
Firefly Neuroscience, Inc.
1100 Military Road
Kenmore, NY 14217
Re:Firefly Neuroscience, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed January 13, 2025
File No. 333-282357
Dear Jon Olsen:
We have reviewed your amended registration statement and have the following
comment.
Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Amendment No. 2 to Registration Statement on Form S-1
Executive Compensation, page 70
1.Please revise to disclose the information required by Item 402 of Regulation S-K for
the most recently completed fiscal year. For additional guidance, consider Question
117.05 of our Regulation S-K Compliance and Disclosure Interpretations.
January 22, 2025
Page 2
Please contact Anastasia Kaluzienski at 202-551-3685 or Robert Littlepage at 202-
551-3361 if you have questions regarding comments on the financial statements and related
matters. Please contact Alexandra Barone at 202-551-8816 or Mitchell Austin at 202-551-
3574 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Rick Werner, Esq.