SEC Comment Letter 0000000000-23-000103 to SmartCard Marketing Systems Inc (CIK 0000900475)
SmartCard Marketing Systems Inc (CIK 0000900475)
Date: Jan. 4, 2023 · CIK: 0000900475 · Accession: 0000000000-23-000103
AI Filing Summary & Sentiment
File numbers found in text: 333-268839
Letter
United States securities and exchange commission logo January 4, 2023 Massimo Barone Chief Executive Officer SmartCard Marketing Systems Inc. 20C Trolley Square Wilmington, DE 19806 Re:SmartCard Marketing Systems Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed December 27, 2022 File No. 333-268839 Dear Massimo Barone: We have reviewed your amended 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 this comment, we may have additional comments. Amendment No. 1 to Registration Statement on Form S-1 filed December 27, 2022 Interim Unaudited Condensed Consolidated Financial Statements, page F-12 1.We note that you have added disclosure to each page of your interim unaudited financial statement that these are management numbers only and no review of these have been done by the independent auditor. Interim financial statements may be unaudited, however, before filing, interim financial statements must be reviewed by your independent public accountant using applicable professional standards and procedures for conducting such reviews. Please arrange to have your independent public accountant review your interim financial statements. Refer to Rule 8.03 of Regulation S-X.
FirstName LastNameMassimo Barone Comapany NameSmartCard Marketing Systems Inc. January 4, 2023 Page 2 FirstName LastName Massimo Barone SmartCard Marketing Systems Inc. January 4, 2023 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.
Show Raw Text
United States securities and exchange commission logo
January 4, 2023
Massimo Barone
Chief Executive Officer
SmartCard Marketing Systems Inc.
20C Trolley Square
Wilmington, DE 19806
Re:SmartCard Marketing Systems Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed December 27, 2022
File No. 333-268839
Dear Massimo Barone:
We have reviewed your amended 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 this comment, we may have additional comments.
Amendment No. 1 to Registration Statement on Form S-1 filed December 27, 2022
Interim Unaudited Condensed Consolidated Financial Statements, page F-12
1.We note that you have added disclosure to each page of your interim unaudited financial
statement that these are management numbers only and no review of these have been done
by the independent auditor. Interim financial statements may be unaudited, however,
before filing, interim financial statements must be reviewed by your independent public
accountant using applicable professional standards and procedures for conducting such
reviews. Please arrange to have your independent public accountant review your interim
financial statements. Refer to Rule 8.03 of Regulation S-X.
FirstName LastNameMassimo Barone
Comapany NameSmartCard Marketing Systems Inc.
January 4, 2023 Page 2
FirstName LastName
Massimo Barone
SmartCard Marketing Systems Inc.
January 4, 2023
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.