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SEC Comment Letter 0000000000-25-002475 to Sentinel Holdings Ltd. (SNTL)

Sentinel Holdings Ltd.
Date: March 6, 2025 · CIK: 0000889353 · Accession: 0000000000-25-002475

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File numbers found in text: 333-282424

Date
March 6, 2025
Author
Kip Eardley
Form
UPLOAD
Company
Sentinel Holdings Ltd.

Letter

March 6, 2025 Kip Eardley President James Maritime Holdings Inc. 9160 South 300 West, #101 Sandy, UT 84070 Re:James Maritime Holdings Inc. Amendment No. 4 to Registration Statement on Form S-1 Filed February 28, 2025 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 February 18, 2025 letter. Amendment No. 4 to Registration Statement on Form S-1 Prospectus Summary About Gladiator Solutions, Inc. , page 2 1.We note your response to prior comment 2 and reissue in part. Please state clearly and directly that as of mid-2023 you stopped selling personal protective equipment and, if true, currently do not sell these products under the Gladiator business. We note that you intend to relaunch and hope to expand the Gladiator product line in the future.

March 6, 2025 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
March 6, 2025
Kip Eardley
President
James Maritime Holdings Inc.
9160 South 300 West, #101
Sandy, UT 84070
Re:James Maritime Holdings Inc.
Amendment No. 4 to Registration Statement on Form S-1
Filed February 28, 2025
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 February 18, 2025 letter.
Amendment No. 4 to Registration Statement on Form S-1
Prospectus Summary
About Gladiator Solutions, Inc. , page 2
1.We note your response to prior comment 2 and reissue in part. Please state clearly and
directly that as of mid-2023 you stopped selling personal protective equipment and, if
true, currently do not sell these products under the Gladiator business. We note that
you intend to relaunch and hope to expand the Gladiator product line in the future.

March 6, 2025
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