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SEC Comment Letter 0000000000-25-002083 to CitroTech Inc. (CITR)

CitroTech Inc.
Date: Feb. 21, 2025 · CIK: 0000894556 · Accession: 0000000000-25-002083

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File numbers found in text: 333-282611

Date
February 21, 2025
Author
Conlon Danberg
Form
UPLOAD
Company
CitroTech Inc.

Letter

February 21, 2025 Joshua Ralston Chief Executive Officer General Enterprise Ventures, Inc. 1740H Del Range Blvd, Suite 166 Cheyenne, WY 82009 Re:General Enterprise Ventures, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed February 14, 2025 File No. 333-282611 Dear Joshua Ralston: 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 January 22, 2025 letter. Amendment No. 2 to Registration Statement on Form S-1 filed February 14, 2025 Business Patents, trademarks and licenses and their duration, page 40 1.We note your revisions in response to prior comment 12, which we reissue. Please revise the table of patents to provide the type of patent protection and jurisdiction for each patent and clarify which patents relate to which of your products.

February 21, 2025 Page 2 Please contact Conlon Danberg at 202-551-4466 or Margaret Sawicki at 202-551- 7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Anthony F. Newton, Esq.

Show Raw Text
February 21, 2025
Joshua Ralston
Chief Executive Officer
General Enterprise Ventures, Inc.
1740H Del Range Blvd, Suite 166
Cheyenne, WY 82009
Re:General Enterprise Ventures, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed February 14, 2025
File No. 333-282611
Dear Joshua Ralston:
            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 January 22, 2025 letter.
Amendment No. 2 to Registration Statement on Form S-1 filed February 14, 2025
Business
Patents, trademarks and licenses and their duration, page 40
1.We note your revisions in response to prior comment 12, which we reissue. Please
revise the table of patents to provide the type of patent protection and jurisdiction for
each patent and clarify which patents relate to which of your products.

February 21, 2025
Page 2
            Please contact Conlon Danberg at 202-551-4466 or Margaret Sawicki at 202-551-
7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Anthony F. Newton, Esq.