SEC Comment Letter for 374Water Inc. (SCWO) (CIK 0000933972) (SCWO) — Jan 31, 2014
374Water Inc. (SCWO) (CIK 0000933972)
Date: Jan. 31, 2014 · CIK: 0000933972 · Accession: 0000000000-14-005069
AI Filing Summary & Sentiment
Reasoning
Referenced dates: December 30, 2013, January 15, 2014
Letter
January 31 , 2014 Via E -Mail Mr. John L. Hofmann Chief Financial Officer PowerVerde, Inc. 420 S. Dixie Highway, Suite 4 -B Coral Gables, FL 33146
Re: PowerVerde, Inc. Form 10 -K for the year ended December 31 , 201 2 Filed May 16 , 2013 File No. 0-27866
Dear Mr. Hofmann :
We have reviewed your response letter dated January 15, 2014 and have the following comment s. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter within ten business days by amending your filing, by providing the requested information , or by advising us when you will provide the requested response. If you do not believe our comments apply 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 filing a nd the information you provide in response to th ese comment s, we may have additional comments.
Form 10-K for the year ended December 31, 2012
Exhibits 31.1 and 31.2
1. In accordance with Exchange Act Rule 12b -15, amendments to any report required to be accompanied by t he certifications specified in Exchange Act Rules 13a -14(a) and 15d - 14(a) must include new certifications. Please amend the filing to provide new certifications as set forth in Exchange Act Rules 13a -14(a) and 15 -d-14(a).
General
2. We note that your corre spondence includes the acknowledgements requested in our comment letter dated December 30, 2013. However, please note that the written statement must be provided by the company rather than by external legal counsel. Please
Mr. John L. Hofmann PowerVerde, Inc. January 31, 2014 Page 2
provide correspondence that inc ludes the written acknowledgements signed by the company.
You may contact David Burton, Staff Accountant at (202) 551 -3626 or me at (202) 551 - 3643 if you have questions regarding these comments. In this regard, do not hesitate to contact Martin James, Sen ior Assistant Chief Accountant at (202) 551 -3671.
Sincerely,
/s/ Kevin L. Vaughn
Show Raw Text
January 31 , 2014
Via E -Mail
Mr. John L. Hofmann
Chief Financial Officer
PowerVerde, Inc.
420 S. Dixie Highway, Suite 4 -B
Coral Gables, FL 33146
Re: PowerVerde, Inc.
Form 10 -K for the year ended December 31 , 201 2
Filed May 16 , 2013
File No. 0-27866
Dear Mr. Hofmann :
We have reviewed your response letter dated January 15, 2014 and have the following
comment s. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter within ten business days by amending your filing, by
providing the requested information , or by advising us when you will provide the requested
response. If you do not believe our comments apply 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 filing a nd the information you provide in
response to th ese comment s, we may have additional comments.
Form 10-K for the year ended December 31, 2012
Exhibits 31.1 and 31.2
1. In accordance with Exchange Act Rule 12b -15, amendments to any report required to be
accompanied by t he certifications specified in Exchange Act Rules 13a -14(a) and 15d -
14(a) must include new certifications. Please amend the filing to provide new
certifications as set forth in Exchange Act Rules 13a -14(a) and 15 -d-14(a).
General
2. We note that your corre spondence includes the acknowledgements requested in our
comment letter dated December 30, 2013. However, please note that the written
statement must be provided by the company rather than by external legal counsel. Please
Mr. John L. Hofmann
PowerVerde, Inc.
January 31, 2014
Page 2
provide correspondence that inc ludes the written acknowledgements signed by the
company.
You may contact David Burton, Staff Accountant at (202) 551 -3626 or me at (202) 551 -
3643 if you have questions regarding these comments. In this regard, do not hesitate to contact
Martin James, Sen ior Assistant Chief Accountant at (202) 551 -3671.
Sincerely,
/s/ Kevin L. Vaughn
Kevin L. Vaughn
Accounting Branch Chief