SEC Comment Letter 0000000000-23-008931 to INTEGRAL TECHNOLOGIES INC (CIK 0001018281)
INTEGRAL TECHNOLOGIES INC (CIK 0001018281)
Date: Aug. 16, 2023 · CIK: 0001018281 · Accession: 0000000000-23-008931
AI Filing Summary & Sentiment
File numbers found in text: 000-28353
Letter
United States securities and exchange commission logo August 16, 2023 Doug Bathauer Chief Executive Officer Integral Technologies, Inc. 2605 Eastside Park Road, Suite 1 Evansville, IN 47715 Re:Integral Technologies, Inc. Registration Statement on Form 10-12G Filed July 24, 2023 File No. 000-28353 Dear Doug Bathauer: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response and any amendment you may file in response to these comments, we may have additional comments. Registration Statement on Form 10-12G filed July 24, 2023 Item 1. Business, page 3 1.Please revise to clearly describe how you will seek to identify business combination candidates and how you will evaluate them. Executive Compensation, page 13 2.Please update your compensation disclosure to reflect the fiscal year ended June 30, 2023.
FirstName LastNameDoug Bathauer Comapany NameIntegral Technologies, Inc. August 16, 2023 Page 2 FirstName LastName Doug Bathauer Integral Technologies, Inc. August 16, 2023 Page 2 General 3.We reissue prior comment 13. Please provide an accurate website address. 4.We reissue prior comment 14 in part. Please disclose if you, your subsidiaries or your shareholders, as applicable, are restricted in transferring equity interests, issuing securities or voting to approve a business combination. 5.Your registration statement will become effective 60 days after you filed it with the Commission and you will then be responsible for filing reports required by the Securities Exchange Act of 1934, including the requirements to file Forms 10-K, 10-Q, and 8-K even if we have not completed the review of your filing. If you cannot resolve the comments before that time, you should consider withdrawing the filing before it becomes effective. You could then refile when you are able to respond to the comments. 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 Andi Carpenter at 202-551-3645 or Andrew Blume at 202-551-3254 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Donahue at 202-551-6063 or Evan Ewing at 202-551-5920 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
August 16, 2023
Doug Bathauer
Chief Executive Officer
Integral Technologies, Inc.
2605 Eastside Park Road, Suite 1
Evansville, IN 47715
Re:Integral Technologies, Inc.
Registration Statement on Form 10-12G
Filed July 24, 2023
File No. 000-28353
Dear Doug Bathauer:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response and any amendment you may file in response to these
comments, we may have additional comments.
Registration Statement on Form 10-12G filed July 24, 2023
Item 1. Business, page 3
1.Please revise to clearly describe how you will seek to identify business combination
candidates and how you will evaluate them.
Executive Compensation, page 13
2.Please update your compensation disclosure to reflect the fiscal year ended June 30, 2023.
FirstName LastNameDoug Bathauer
Comapany NameIntegral Technologies, Inc.
August 16, 2023 Page 2
FirstName LastName
Doug Bathauer
Integral Technologies, Inc.
August 16, 2023
Page 2
General
3.We reissue prior comment 13. Please provide an accurate website address.
4.We reissue prior comment 14 in part. Please disclose if you, your subsidiaries or your
shareholders, as applicable, are restricted in transferring equity interests, issuing securities
or voting to approve a business combination.
5.Your registration statement will become effective 60 days after you filed it with the
Commission and you will then be responsible for filing reports required by the Securities
Exchange Act of 1934, including the requirements to file Forms 10-K, 10-Q, and 8-K
even if we have not completed the review of your filing. If you cannot resolve the
comments before that time, you should consider withdrawing the filing before it becomes
effective. You could then refile when you are able to respond to the comments.
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 Andi Carpenter at 202-551-3645 or Andrew Blume at 202-551-3254 if
you have questions regarding comments on the financial statements and related matters. Please
contact Erin Donahue at 202-551-6063 or Evan Ewing at 202-551-5920 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing