SEC Comment Letter for Geospatial Corp (CIK 0001011395) — Jan 9, 2020
Geospatial Corp (CIK 0001011395)
Date: Jan. 9, 2020 · CIK: 0001011395 · Accession: 0000000000-20-000241
AI Filing Summary & Sentiment
File numbers found in text: 000-55937
Letter
January 9, 2020 Thomas Oxenreiter Chief Financial Officer Geospatial Corp 229 Howes Run Road Saver, PA 16055 Re:Geospatial Corp Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31, 2018 Filed January 6, 2020 File No. 000-55937 Dear Mr. Oxenreiter: We have reviewed your January 6, 2020 response to our comment letter 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 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 believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 18, 2019 letter. Amendment No 1 to Form 10-K for the Fiscal Year Ended December 31,2018 Item 8. Financial Statements and Supplementary Data, page 1 1. Amendments must set forth the complete text of each item as amended. Please file an amendment that sets forth the complete text of Item 8. Please refer to Exchange Act Rule 12b-15.
You may contact Tony Watson at (202) 551-3318 or Bill Thompson at (202) 551-3344 if you have questions regarding comments on the financial statements and related matters.
FirstName LastNameThomas Oxenreiter Comapany NameGeospatial Corp January 9, 2020 Page 2 FirstName LastName Thomas Oxenreiter Geospatial Corp January 9, 2020 Page 2 Sincerely, Division of Corporation Finance Office of Trade & Services
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January 9, 2020
Thomas Oxenreiter
Chief Financial Officer
Geospatial Corp
229 Howes Run Road
Saver, PA 16055
Re:Geospatial Corp
Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31, 2018
Filed January 6, 2020
File No. 000-55937
Dear Mr. Oxenreiter:
We have reviewed your January 6, 2020 response to our comment letter 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 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 believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
December 18, 2019 letter.
Amendment No 1 to Form 10-K for the Fiscal Year Ended December 31,2018
Item 8. Financial Statements and Supplementary Data, page 1
1. Amendments must set forth the complete text of each item as amended. Please file an
amendment that sets forth the complete text of Item 8. Please refer to Exchange Act Rule
12b-15.
You may contact Tony Watson at (202) 551-3318 or Bill Thompson at (202) 551-3344 if
you have questions regarding comments on the financial statements and related matters.
FirstName LastNameThomas Oxenreiter
Comapany NameGeospatial Corp
January 9, 2020 Page 2
FirstName LastName
Thomas Oxenreiter
Geospatial Corp
January 9, 2020
Page 2
Sincerely,
Division of Corporation Finance
Office of Trade & Services