SEC Comment Letter 0000000000-22-013780 to SmartCard Marketing Systems Inc (CIK 0000900475)
SmartCard Marketing Systems Inc (CIK 0000900475)
Date: Dec. 21, 2022 · CIK: 0000900475 · Accession: 0000000000-22-013780
AI Filing Summary & Sentiment
File numbers found in text: 333-268839
Letter
United States securities and exchange commission logo December 21, 2022 Massimo Barone Chief Executive Officer SmartCard Marketing Systems Inc. 20C Trolley Square Wilmington, DE 19806 Re:SmartCard Marketing Systems Inc. Registration Statement on Form S-1 Filed December 16, 2022 File No. 333-268839 Dear Massimo Barone: We have reviewed your 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 amending your registration statement and providing the requested information. 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 any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-1 filed December 16, 2022 Exhibits 1.Please file as Exhibit 23.1 a consent for your independent registered public accounting firm. In this regard, we note you have filed the auditor report as Exhibit 23.1 instead of a consent. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.
FirstName LastNameMassimo Barone Comapany NameSmartCard Marketing Systems Inc. December 21, 2022 Page 2 FirstName LastName Massimo Barone SmartCard Marketing Systems Inc. December 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 202-551-8071 with 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
December 21, 2022
Massimo Barone
Chief Executive Officer
SmartCard Marketing Systems Inc.
20C Trolley Square
Wilmington, DE 19806
Re:SmartCard Marketing Systems Inc.
Registration Statement on Form S-1
Filed December 16, 2022
File No. 333-268839
Dear Massimo Barone:
We have reviewed your 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 amending your registration statement and providing the
requested information. 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 any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form S-1 filed December 16, 2022
Exhibits
1.Please file as Exhibit 23.1 a consent for your independent registered public accounting
firm. In this regard, we note you have filed the auditor report as Exhibit 23.1 instead of a
consent.
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
FirstName LastNameMassimo Barone
Comapany NameSmartCard Marketing Systems Inc.
December 21, 2022 Page 2
FirstName LastName
Massimo Barone
SmartCard Marketing Systems Inc.
December 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 202-551-8071 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Evan Costaldo, Esq.