SEC Comment Letter 0000000000-23-005562 to Mega Matrix Corp. (MPU) (CIK 0001036848)
Mega Matrix Corp. (MPU) (CIK 0001036848)
Date: May 25, 2023 · CIK: 0001036848 · Accession: 0000000000-23-005562
AI Filing Summary & Sentiment
File numbers found in text: 001-13387, 333-271349
Letter
United States securities and exchange commission logo May 25, 2023 Yucheng Hu Chief Executive Officer and President Mega Matrix Corp. 3000 El Camino Real, Bldg. 4, Suit 200, Palo Alto, CA 94306 Re:Mega Matrix Corp. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 31, 2023 File No. 001-13387 Dear Yucheng Hu: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. 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, 2022 General 1.Refer to our letter sent to MarsProtocol Inc. dated May 24, 2023. Please consider the comments raised on the registration statement on Form F-4 (No. 333-271349) and revise your periodic report disclosures accordingly.
FirstName LastNameYucheng Hu Comapany NameMega Matrix Corp. May 25, 2023 Page 2 FirstName LastName Yucheng Hu Mega Matrix Corp. May 25, 2023 Page 2 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 Dave Irving at (202) 551-3321 or Mark Brunhofer at (202) 551-3638 with any questions. Sincerely, Division of Corporation Finance Office of Crypto Assets
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United States securities and exchange commission logo
May 25, 2023
Yucheng Hu
Chief Executive Officer and President
Mega Matrix Corp.
3000 El Camino Real,
Bldg. 4, Suit 200,
Palo Alto, CA 94306
Re:Mega Matrix Corp.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 31, 2023
File No. 001-13387
Dear Yucheng Hu:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
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, 2022
General
1.Refer to our letter sent to MarsProtocol Inc. dated May 24, 2023. Please consider the
comments raised on the registration statement on Form F-4 (No. 333-271349) and revise
your periodic report disclosures accordingly.
FirstName LastNameYucheng Hu
Comapany NameMega Matrix Corp.
May 25, 2023 Page 2
FirstName LastName
Yucheng Hu
Mega Matrix Corp.
May 25, 2023
Page 2
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 Dave Irving at (202) 551-3321 or Mark Brunhofer at (202) 551-3638
with any questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets