SEC Comment Letter for 374Water Inc. (SCWO) (CIK 0000933972) (SCWO) — Oct 7, 2016
374Water Inc. (SCWO) (CIK 0000933972)
Date: Oct. 7, 2016 · CIK: 0000933972 · Accession: 0000000000-16-096346
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-27866
Letter
Mail Stop 3030 October 7, 2016 Via E -mail 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 Fiscal Year Ended December 31, 2015 Filed March 30, 2016 File No. 000-27866
Dear Mr. Hofmann :
We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment s, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to th is comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not b elieve our comment appl ies to your facts and circumstances, please tell us why in your response.
After reviewing your response to th is comment, we may have additional comments.
Form 10 -K for the Fiscal Year Ended December 31, 2015
Exhibits 32.1 and 32.2
1. Please file a full amendment to this annual report to provide revised 906 certifications that refer to your Form 10 -K for the fiscal year ended December 31, 2015.
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.
John L. Hofmann PowerVerde, Inc. October 7, 2016 Page 2
You may contact Gary Newberry at (202) 551 -3761 o r Kevin Kuhar , Accounting Branch Chief, at (202) 551 -3662 with any questions. You may also reach me at (202) 551 -3671 .
Sincerely,
/s/ Martin James
Show Raw Text
Mail Stop 3030
October 7, 2016
Via E -mail
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 Fiscal Year Ended December 31, 2015
Filed March 30, 2016
File No. 000-27866
Dear Mr. Hofmann :
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment s, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to th is comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not b elieve our
comment appl ies to your facts and circumstances, please tell us why in your response.
After reviewing your response to th is comment, we may have additional comments.
Form 10 -K for the Fiscal Year Ended December 31, 2015
Exhibits 32.1 and 32.2
1. Please file a full amendment to this annual report to provide revised 906 certifications
that refer to your Form 10 -K for the fiscal year ended December 31, 2015.
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.
John L. Hofmann
PowerVerde, Inc.
October 7, 2016
Page 2
You may contact Gary Newberry at (202) 551 -3761 o r Kevin Kuhar , Accounting Branch
Chief, at (202) 551 -3662 with any questions. You may also reach me at (202) 551 -3671 .
Sincerely,
/s/ Martin James
Martin James
Senior Assistant Chief Accountant,
Office of Electronics and Machinery