SEC Comment Letter 0000000000-22-013938 to Wilhelmina International, Inc. (WHLM) (CIK 0001013706) (WHLM)
Wilhelmina International, Inc. (WHLM) (CIK 0001013706)
Date: Dec. 28, 2022 · CIK: 0001013706 · Accession: 0000000000-22-013938
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File numbers found in text: 001-36589
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United States securities and exchange commission logo
December 28, 2022
James A. McCarthy
Chief Financial Officer
Wilhelmina International, Inc.
5420 Lyndon B Johnson Freeway, Box #25
Dallas, Texas 75240
Re:Wilhelmina International, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Response dated December 1, 2022
File No. 001-36589
Dear James A. McCarthy:
We have completed our review of your filing. 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 Trade & Services