SEC Comment Letter for CIRTRAN (CIRX) — Jun 25, 2018
CIRTRAN CORP
Date: June 25, 2018 · CIK: 0000813716 · Accession: 0000000000-18-019478
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Letter
Mail Stop 3561 June 25, 2018 Via E -mail Iehab J. Hawatmeh Chief Executive Officer CirTran Corporation 4125 South 6000 West West Valley City, Utah 84128
Re: CirTran Corporation Amendment No. 1 to Form 10 -12G Filed June 18, 2018 File No. 000 -49654
Dear Mr. Hawatmeh:
We have reviewed your June 18, 2018 response to our comment letter 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 appl y to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our June 4, 2018 letter.
Item 7. Certain Relationships and Related Transactions, page 22
1. Please update the disclosure in this section as of the most recent financial statements. For instance, we note you have not updated the related party debt information.
Iehab J. Hawatmeh CirTran Corporation June 25, 2018 Page 2
You may contact Brian McAllister at (202) 551 -3341 or Angela Lumley at (202) 551 - 3398 if you have questions regarding comments on the financial statements and related matters. Please contact Ronald (Ron) E. Alper at (202) 551 -3329 or Pam Howell at (2 02) 551 -3357 with any other questions.
Sincerely,
/s/ Pamela Howell
for
Show Raw Text
Mail Stop 3561
June 25, 2018
Via E -mail
Iehab J. Hawatmeh
Chief Executive Officer
CirTran Corporation
4125 South 6000 West
West Valley City, Utah 84128
Re: CirTran Corporation
Amendment No. 1 to Form 10 -12G
Filed June 18, 2018
File No. 000 -49654
Dear Mr. Hawatmeh:
We have reviewed your June 18, 2018 response to our comment letter 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 appl y to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Unless we note otherwise, our references to prior comments are to comments in our June 4, 2018
letter.
Item 7. Certain Relationships and Related Transactions, page 22
1. Please update the disclosure in this section as of the most recent financial statements.
For instance, we note you have not updated the related party debt information.
Iehab J. Hawatmeh
CirTran Corporation
June 25, 2018
Page 2
You may contact Brian McAllister at (202) 551 -3341 or Angela Lumley at (202) 551 -
3398 if you have questions regarding comments on the financial statements and related matters.
Please contact Ronald (Ron) E. Alper at (202) 551 -3329 or Pam Howell at (2 02) 551 -3357 with
any other questions.
Sincerely,
/s/ Pamela Howell
for
John Reynolds
Assistant Director
Office of Beverages, Apparel and
Mining
cc: James R. Kruse, Esq.
Michael Best & Friedrich, LLP