SEC Comment Letter 0000000000-24-012805 to Sentinel Holdings Ltd. (SNTL)
Sentinel Holdings Ltd.
Date: Nov. 19, 2024 · CIK: 0000889353 · Accession: 0000000000-24-012805
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282424
Letter
November 19, 2024 Kip Eardley President James Maritime Holdings Inc. 9160 South 300 West, #101 Sandy, UT 84070 Re:James Maritime Holdings Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed November 1, 2024 File No. 333-282424 Dear Kip Eardley: We have reviewed your amended registration statement and have the following comment(s). 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. Unless we note otherwise, any references to prior comments are to comments in our October 8, 2024 letter. Amendment No. 1 to Registration Statement on Form S-1 filed November 1, 2024 General 1.Please file as an exhibit to this registration statement a consent from Tanner LLC to the use of their audit report concerning your financial statements for the fiscal year ended December 31, 2022.
November 19, 2024 Page 2 Please contact Kate Beukenkamp at 202-551-3861 or Dietrich King at 202-551-8071 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Jared Febbroriello
Show Raw Text
November 19, 2024
Kip Eardley
President
James Maritime Holdings Inc.
9160 South 300 West, #101
Sandy, UT 84070
Re:James Maritime Holdings Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed November 1, 2024
File No. 333-282424
Dear Kip Eardley:
We have reviewed your amended registration statement and have the following
comment(s).
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. Unless we note
otherwise, any references to prior comments are to comments in our October 8, 2024 letter.
Amendment No. 1 to Registration Statement on Form S-1 filed November 1, 2024
General
1.Please file as an exhibit to this registration statement a consent from Tanner LLC to
the use of their audit report concerning your financial statements for the fiscal year
ended December 31, 2022.
November 19, 2024
Page 2
Please contact Kate Beukenkamp at 202-551-3861 or Dietrich King at 202-551-8071
with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Jared Febbroriello