SEC Comment Letter for Totaligent, Inc. (TGNT) (CIK 0000846377) (TGNT) — Jun 6, 2012
Totaligent, Inc. (TGNT) (CIK 0000846377)
Date: June 6, 2012 · CIK: 0000846377 · Accession: 0000000000-12-029154
AI Filing Summary & Sentiment
Referenced dates: March 20, 2012
Letter
June 5, 2012 Via E-mail Mr. Edward C. DeFeudis President and Chief Financial Officer The Wiki Group, Inc. 1093 Broxton Avenue, Suite 210 Los Angeles, CA 90024 Re: The Wiki Group, Inc. Amendment No. 1 to Form 8-K Filed May 3, 2012 File No. 033-26828
Dear Mr. DeFeudis: We have reviewed your filing and related response letter and have the following additional 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 this letter within ten business days by amending your filing, by providing the requested information, or by advi sing us when you will provide the requested response. If you do not believe our comments apply to your fact s and circumstances or do not believe an amendment is appropriate, pl ease tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to these comments, we ma y have additional comments. General
1. We note your response to prior comment 1 in our letter dated March 20, 2012. Please explain to us, in greater detail, the bases for your revenue projections and quantify the various components of such projections, as appropriate. 2. We note your response to prior comment 11 in our letter dated March 20, 2012. With your next response letter, pleas e file on EDGAR the list of issuances to the consultants and/or advisors in the last three years th at you have provided to us in hard copy in response to this prior comment.
Edward C. DeFeudis The Wiki Group, Inc. June 5, 2012 Page 2
We urge all persons who are responsible for th e accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable Exchange Act rules requir e. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. Please contact David Lin at (202) 551-3552 or me at (202) 551-3434 with any questions.
Sincerely,
/s/ Michael R. Clampitt
Michael Clampitt Senior Counsel
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June 5, 2012
Via E-mail
Mr. Edward C. DeFeudis President and Chief Financial Officer The Wiki Group, Inc.
1093 Broxton Avenue, Suite 210
Los Angeles, CA 90024
Re: The Wiki Group, Inc.
Amendment No. 1 to Form 8-K
Filed May 3, 2012 File No. 033-26828
Dear Mr. DeFeudis:
We have reviewed your filing and related response letter and have the following
additional 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 this letter within ten business days by amending your filing, by
providing the requested information, or by advi sing us when you will provide the requested
response. If you do not believe our comments apply to your fact s and circumstances or do not
believe an amendment is appropriate, pl ease tell us why in your response.
After reviewing any amendment to your filing and the information you provide in
response to these comments, we ma y have additional comments.
General
1. We note your response to prior comment 1 in our letter dated March 20, 2012. Please
explain to us, in greater detail, the bases for your revenue projections and quantify the
various components of such projections, as appropriate.
2. We note your response to prior comment 11 in our letter dated March 20, 2012. With
your next response letter, pleas e file on EDGAR the list of issuances to the consultants
and/or advisors in the last three years th at you have provided to us in hard copy in
response to this prior comment.
Edward C. DeFeudis The Wiki Group, Inc. June 5, 2012 Page 2
We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing include s the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules requir e. Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made. Please contact David Lin at (202) 551-3552 or me at (202) 551-3434 with any questions.
Sincerely,
/s/ Michael R. Clampitt
Michael Clampitt Senior Counsel