SEC Comment Letter 0000000000-23-001071 to TUCOWS INC /PA/ (TCX) (CIK 0000909494) (TCX)
TUCOWS INC /PA/ (TCX) (CIK 0000909494)
Date: Feb. 2, 2023 · CIK: 0000909494 · Accession: 0000000000-23-001071
AI Filing Summary & Sentiment
File numbers found in text: 001-32600
Letter
United States securities and exchange commission logo February 2, 2023 Davinder Singh Chief Financial Officer Tucows Inc. 96 Mowat Avenue Toronto, Ontario M6K 3M1 Canada Re:Tucows Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Form 10-Q for the Fiscal Year Ended September 30, 2022 File No. 001-32600 Dear Davinder Singh: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
February 2, 2023
Davinder Singh
Chief Financial Officer
Tucows Inc.
96 Mowat Avenue
Toronto, Ontario M6K 3M1
Canada
Re:Tucows Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Form 10-Q for the Fiscal Year Ended September 30, 2022
File No. 001-32600
Dear Davinder Singh:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Technology