SEC Company Response from 374Water Inc. (SCWO) (CIK 0000933972) (SCWO) — Jan 15, 2014
374Water Inc. (SCWO) (CIK 0000933972)
Date: Jan. 15, 2014 · CIK: 0000933972 · Accession: 0001019056-14-000033
AI Filing Summary & Sentiment
Reasoning
Referenced dates: December 30, 2013
Letter
Division of Corporate Finance Re: Powerverde Inc. (the “Company”) Form 10-K for the year ended December 31, Filed May 16, File No. 0-27866
Dear Mr. Vaughn:
We are counsel to the Company, and the following sets forth the comments made in your letter dated December 30, 2013, and the Company’s response to each of the comments, in the order set forth in that letter:
Form 10-K for the Year Ended December 31, 2012
Impact of JOBS Act, page 5
1. We note your disclosure here that you believe you qualify as an “emerging growth company”, or EGC, under the Jumpstart Our Business Startup Act of 2012. In order to qualify as an emerging growth company, a registrant must have had its first sale of common equity securities pursuant to an effective registration statement under the Securities Act of on or after December 9, 2011. Please explain to us how you meet this criteria.
We will file an amendment to the Form 10-K deleting the section relating to the JOBS Act.
Mr. Kevin L. Vaughn
Accounting Branch Chief
Division of Corporate Finance
U.S. Securities and Exchange Commission
Page 2
Exhibit 32.2
2. We note
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CORRESP
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filename1.htm
Attorneys
At Law
Miami
Tower
100
S.E. Second Street | Suite 4200
Miami,
Florida 33131-2113
P.O.
Box 019101 | Miami, Florida 33101-9101
305.530.0050
| fax 305.530.0055
www.CFJBLaw.com
Atlanta
Hartford
Miami
New
York
Orlando
St.
Petersburg
Tallahassee
Tampa
Washington,
D.C.
West
Palm Beach
January
15, 2014
Mr. Kevin L. Vaughn
Accounting Branch Chief
Division of Corporate Finance
U.S. Securities and Exchange
Commission
100 F Street, N.E.
Washington, D.C. 20549
VIA
FEDERAL EXPRESS AND EDGAR
Re: Powerverde
Inc.
(the
“Company”)
Form
10-K
for
the
year
ended
December
31,
2013
Filed
May
16,
2013
File
No.
0-27866
Dear Mr. Vaughn:
We
are counsel to the Company, and the following sets forth the comments made in your letter dated December 30, 2013, and the Company’s
response to each of the comments, in the order set forth in that letter:
Form 10-K for the Year Ended December
31, 2012
Impact of JOBS Act, page 5
1. We
note
your
disclosure
here
that
you
believe
you
qualify
as
an
“emerging
growth
company”,
or
EGC,
under
the
Jumpstart
Our
Business
Startup
Act
of
2012.
In
order
to
qualify
as
an
emerging
growth
company,
a
registrant
must
have
had
its
first
sale
of
common
equity
securities
pursuant
to
an
effective
registration
statement
under
the
Securities
Act
of
1933
on
or
after
December
9,
2011.
Please
explain
to
us
how
you
meet
this
criteria.
We
will file an amendment to the Form 10-K deleting the section relating to the JOBS Act.
Mr. Kevin L. Vaughn
Accounting Branch Chief
Division of Corporate Finance
U.S. Securities and Exchange Commission
Page 2
Exhibit 32.2
2. We
note