SEC Comment Letter 0000000000-24-012155 to FOMO WORLDWIDE, INC. (CIK 0000867028)
FOMO WORLDWIDE, INC. (CIK 0000867028)
Date: Oct. 31, 2024 · CIK: 0000867028 · Accession: 0000000000-24-012155
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File numbers found in text: 001-13126
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October 31, 2024
Vikram Grover
Chief Executive Officer
FOMO WORLDWIDE, INC.
625 Stanwix St. #2504
Pittsburgh , PA 15222
Re:FOMO WORLDWIDE, INC.
Form 10-K for the Year Ended December 31, 2023
Filed July 16, 2024
File No. 001-13126
Dear Vikram Grover:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Year Ended December 31, 2023
Financial Statements , page F-1
1.We note your explanatory note on the cover page of your Form 10-K and 10-Q
regarding lack of audited and reviewed financial statements. Please clarify the status
and amend to include audited financial statements in your annual report and reviewed
financial statements in your periodic reports. We may have additional comments
once amended filings are provided.
In closing, 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.
Please contact Howard Efron at 202-551-3439 or Wilson Lee at 202-551-3468 with
any questions.
October 31, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction