SEC Comment Letter 0000000000-24-004136 to NovAccess Global Inc. (XSNX) (CIK 0001039466)
NovAccess Global Inc. (XSNX) (CIK 0001039466)
Date: April 16, 2024 · CIK: 0001039466 · Accession: 0000000000-24-004136
AI Filing Summary & Sentiment
File numbers found in text: 000-29621
Letter
United States securities and exchange commission logo April 16, 2024 Neil J. Laird Chief Financial Officer NovAccess Global Inc. 8584 E. Washington Street No 127 Chagrin Falls, OH 44023 Re:NovAccess Global Inc. Form 10-K for the Year Ended December 31, 2023 File No 000-29621 Dear Neil J. Laird: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter 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 this comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Item 9A. Controls and Procedures Management's Annual Report on Internal Controls Over Financial Reporting, page 20 1.Plese amend your filing to provide management's conclusion about the Company's Internal Controls Over Financial Reporting. The existing conclusion is for the Company's Disclosure Controls and Procedures. 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.
FirstName LastNameNeil J. Laird Comapany NameNovAccess Global Inc. April 16, 2024 Page 2 FirstName LastName Neil J. Laird NovAccess Global Inc. April 16, 2024 Page 2
Please contact Christine Torney at 202-551-3652 or Daniel Gordon at 202-551-3486 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
Show Raw Text
United States securities and exchange commission logo
April 16, 2024
Neil J. Laird
Chief Financial Officer
NovAccess Global Inc.
8584 E. Washington Street
No 127
Chagrin Falls, OH 44023
Re:NovAccess Global Inc.
Form 10-K for the Year Ended December 31, 2023
File No 000-29621
Dear Neil J. Laird:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter 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
this comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Item 9A. Controls and Procedures
Management's Annual Report on Internal Controls Over Financial Reporting, page 20
1.Plese amend your filing to provide management's conclusion about the Company's
Internal Controls Over Financial Reporting. The existing conclusion is for the Company's
Disclosure Controls and Procedures.
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.
FirstName LastNameNeil J. Laird
Comapany NameNovAccess Global Inc.
April 16, 2024 Page 2
FirstName LastName
Neil J. Laird
NovAccess Global Inc.
April 16, 2024
Page 2
Please contact Christine Torney at 202-551-3652 or Daniel Gordon at 202-551-3486 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences