SEC Comment Letter 0000000000-22-013914 to GENETHERA INC (CIK 0001017110)
GENETHERA INC (CIK 0001017110)
Date: Dec. 27, 2022 · CIK: 0001017110 · Accession: 0000000000-22-013914
AI Filing Summary & Sentiment
File numbers found in text: 000-27237
Letter
United States securities and exchange commission logo December 27, 2022 Tanya Irizarry Chief Financial Officer GeneThera Inc. 3051 W. 105th Ave. #350251 Westminster, CO 80035 Re:GeneThera Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed April 14, 2022 File No. 000-27237 Dear Tanya Irizarry: We have limited our review of your filing to the financial statements and related disclosures 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. Form 10-K for the Fiscal Year Ended December 31, 2021 Item 9.A Controls and Procedures, page 29 1.Your conclusion related to the effectiveness of disclosure controls and procedures and internal control over financial reporting are as of December 31, 2020. Please file an amendment to refer to the current fiscal year as required by Item 308(a)(3) of Regulation S-K. In addition, please specifically identify the COSO framework, for example - the 2013 framework, used in your evaluation of internal control over financial reporting. In closing, 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. You may contact Vanessa Robertson at 202-551-3649 or Daniel Gordon at 202-551-3486 with any questions.
FirstName LastNameTanya Irizarry Comapany NameGeneThera Inc. December 27, 2022 Page 2 FirstName LastName Tanya Irizarry GeneThera Inc. December 27, 2022 Page 2 Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
December 27, 2022
Tanya Irizarry
Chief Financial Officer
GeneThera Inc.
3051 W. 105th Ave. #350251
Westminster, CO 80035
Re:GeneThera Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed April 14, 2022
File No. 000-27237
Dear Tanya Irizarry:
We have limited our review of your filing to the financial statements and related
disclosures 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.
Form 10-K for the Fiscal Year Ended December 31, 2021
Item 9.A Controls and Procedures, page 29
1.Your conclusion related to the effectiveness of disclosure controls and procedures and
internal control over financial reporting are as of December 31, 2020. Please file an
amendment to refer to the current fiscal year as required by Item 308(a)(3) of Regulation
S-K. In addition, please specifically identify the COSO framework, for example - the
2013 framework, used in your evaluation of internal control over financial reporting.
In closing, 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.
You may contact Vanessa Robertson at 202-551-3649 or Daniel Gordon at 202-551-3486
with any questions.
FirstName LastNameTanya Irizarry
Comapany NameGeneThera Inc.
December 27, 2022 Page 2
FirstName LastName
Tanya Irizarry
GeneThera Inc.
December 27, 2022
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences