SEC Comment Letter 0000000000-22-012590 to SmartCard Marketing Systems Inc (CIK 0000900475)
SmartCard Marketing Systems Inc (CIK 0000900475)
Date: Nov. 21, 2022 · CIK: 0000900475 · Accession: 0000000000-22-012590
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Letter
United States securities and exchange commission logo November 21, 2022 Massimo Barone Chief Executive Officer SmartCard Marketing Systems Inc. 20C Trolley Square Wilmington, DE 19806 Re:SmartCard Marketing Systems Inc. Amendment No. 3 to Draft Registration Statement on Form S-1 Submitted November 16, 2022 CIK No. 0000900475 Dear Massimo Barone: We have reviewed your amended draft registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this comment and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 3 to Draft Registration Statement on Form S-1 Consolidated Financial Statements, page F-1 1.Please update your financial statements in accordance with Article 8.08 of Regulation S- X.
FirstName LastNameMassimo Barone Comapany NameSmartCard Marketing Systems Inc. November 21, 2022 Page 2 FirstName LastName Massimo Barone SmartCard Marketing Systems Inc. November 21, 2022 Page 2 You may contact Patrick Kuhn at 202-551-3308 or Joel Parker at 202-551-3651 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Evan Costaldo, Esq.
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United States securities and exchange commission logo
November 21, 2022
Massimo Barone
Chief Executive Officer
SmartCard Marketing Systems Inc.
20C Trolley Square
Wilmington, DE 19806
Re:SmartCard Marketing Systems Inc.
Amendment No. 3 to Draft Registration Statement on Form S-1
Submitted November 16, 2022
CIK No. 0000900475
Dear Massimo Barone:
We have reviewed your amended draft registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe our comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to this comment and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Amendment No. 3 to Draft Registration Statement on Form S-1
Consolidated Financial Statements, page F-1
1.Please update your financial statements in accordance with Article 8.08 of Regulation S-
X.
FirstName LastNameMassimo Barone
Comapany NameSmartCard Marketing Systems Inc.
November 21, 2022 Page 2
FirstName LastName
Massimo Barone
SmartCard Marketing Systems Inc.
November 21, 2022
Page 2
You may contact Patrick Kuhn at 202-551-3308 or Joel Parker at 202-551-3651 if you
have questions regarding comments on the financial statements and related matters. Please
contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Evan Costaldo, Esq.