SEC Comment Letter for APPLIED ENERGETICS, INC. (AERG, AERGP) (CIK 0000879911) (AERG) — Sep 23, 2019
APPLIED ENERGETICS, INC. (AERG, AERGP) (CIK 0000879911)
Date: Sept. 23, 2019 · CIK: 0000879911 · Accession: 0000000000-19-013856
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-14015
Letter
September 23, 2019 Gregory J. Quarles Chief Executive Officer APPLIED ENERGETICS, INC. 2480 W Ruthrauff Road Suite 140Q Tuscon, Arizona 85705 Re:APPLIED ENERGETICS, INC. Form 10-K for the Year Ended December 31, 2018 Filed April 1, 2019 Form 10-Q for the Period Ended June 30, 2019 Filed August 14, 2019 File No. 001-14015 Dear Mr. Quarles: We have limited our review of your filing to the financial statements and related disclosures 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. Form 10-K for the Year Ended December 31, 2018 and Form 10-Q for the Period Ended June 30, 2019 Exhibits 31.1 and 32.1 Certifications, page 1 1.We note that your Certifications filed in Exhibits 31.1 and 32.1 are signed by Bradford T Adamczyk in his capacity as Principal Executive Officer. In light of the fact that the identity of the Principal Financial Officer is not clear from the Form 10-K please revise to include separate certifications signed by the Principal Financial Officer, or alternatively, if Mr. Adamczyk served as both the Principal Executive Officer and Principal Financial Officer at that time, please revise to include both titles in the certifications to reflect his capacity in signing the certifications. See paragraph 31 of Item 601 of Regulation S-K and Rules 13a-14(a) and 15d-14(a). Similarly, we note that the certifications filed with
FirstName LastNameGregory J. Quarles Comapany NameAPPLIED ENERGETICS, INC. September 23, 2019 Page 2 FirstName LastName Gregory J. Quarles APPLIED ENERGETICS, INC. September 23, 2019 Page 2 the Form 10-Q for the quarter ended June 30, 2019 are also only signed by Gregory J Quarles in his capacity as Chief Executive Officer. Please revise appropriately to include certifications of the Chief Financial Officer. Your revisions should be made through amended filings which should include the entire filing in addition to the revised certifications. 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. You may contact Effie Simpson at (202) 551-3346 or Claire Erlanger at (202) 551-3301 with any questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure cc: Mary P. O'Hara
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September 23, 2019
Gregory J. Quarles
Chief Executive Officer
APPLIED ENERGETICS, INC.
2480 W Ruthrauff Road
Suite 140Q
Tuscon, Arizona 85705
Re:APPLIED ENERGETICS, INC.
Form 10-K for the Year Ended December 31, 2018
Filed April 1, 2019
Form 10-Q for the Period Ended June 30, 2019
Filed August 14, 2019
File No. 001-14015
Dear Mr. Quarles:
We have limited our review of your filing to the financial statements and related
disclosures 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.
Form 10-K for the Year Ended December 31, 2018 and
Form 10-Q for the Period Ended June 30, 2019
Exhibits 31.1 and 32.1 Certifications, page 1
1.We note that your Certifications filed in Exhibits 31.1 and 32.1 are signed by Bradford T
Adamczyk in his capacity as Principal Executive Officer. In light of the fact that the
identity of the Principal Financial Officer is not clear from the Form 10-K please revise to
include separate certifications signed by the Principal Financial Officer, or alternatively, if
Mr. Adamczyk served as both the Principal Executive Officer and Principal Financial
Officer at that time, please revise to include both titles in the certifications to reflect his
capacity in signing the certifications. See paragraph 31 of Item 601 of Regulation S-K
and Rules 13a-14(a) and 15d-14(a). Similarly, we note that the certifications filed with
FirstName LastNameGregory J. Quarles
Comapany NameAPPLIED ENERGETICS, INC.
September 23, 2019 Page 2
FirstName LastName
Gregory J. Quarles
APPLIED ENERGETICS, INC.
September 23, 2019
Page 2
the Form 10-Q for the quarter ended June 30, 2019 are also only signed by Gregory J
Quarles in his capacity as Chief Executive Officer. Please revise appropriately to include
certifications of the Chief Financial Officer. Your revisions should be made through
amended filings which should include the entire filing in addition to the revised
certifications.
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.
You may contact Effie Simpson at (202) 551-3346 or Claire Erlanger at (202) 551-3301
with any questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure
cc: Mary P. O'Hara