Correspondence 0001185185-24-000425 from NovAccess Global Inc. (XSNX) (CIK 0001039466)
NovAccess Global Inc. (XSNX) (CIK 0001039466)
Date: April 24, 2024 · CIK: 0001039466 · Accession: 0001185185-24-000425
AI Filing Summary & Sentiment
File numbers found in text: 000-29621
Letter
novaccess20240423_corresp.htm
NovAccess Global Inc.
April 24, 2024
Via EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
Office of Life Sciences
Attention: Christine Torney and Daniel Gordon
Re: NovAccess Global Inc.
Form 10-K for the Year Ended December 31, 2023
File No 000-29621
Ladies and Gentlemen:
Please find below the response of NovAccess Global Inc. (“we,” “our” or the “company”) to the April 16, 2024 comment letter from the Division of Corporate Finance, Office of Life Sciences, regarding the company’s Form 10-K for the year ended September 30, 2023. For your convenience, we have repeated your comment before our response.
Item 9A. Controls and Procedures
Management’s Annual Report on Internal Controls Over Financial Reporting, page 20
Please 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 our Form 10-K for the year ended September 30, 2023, we inadvertently substituted “disclosure controls and procedures” for “internal control over financial reporting” in one instance. We have filed an amendment to the Form 10-K to correct this error.
Thank you for your letter and please do not hesitate to contact us if you have any further comments. In addition, we acknowledge that the company and its management are responsible for the accuracy and adequacy of our disclosures, notwithstanding any review, comments, action or absence of action by the staff of the Securities and Exchange Commission.
Sincerely,
/s/ Neil J. Laird
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CORRESP 1 filename1.htm novaccess20240423_corresp.htm NovAccess Global Inc. April 24, 2024 Via EDGAR United States Securities and Exchange Commission Division of Corporate Finance Office of Life Sciences Attention: Christine Torney and Daniel Gordon Re: NovAccess Global Inc. Form 10-K for the Year Ended December 31, 2023 File No 000-29621 Ladies and Gentlemen: Please find below the response of NovAccess Global Inc. (“we,” “our” or the “company”) to the April 16, 2024 comment letter from the Division of Corporate Finance, Office of Life Sciences, regarding the company’s Form 10-K for the year ended September 30, 2023. For your convenience, we have repeated your comment before our response. Item 9A. Controls and Procedures Management’s Annual Report on Internal Controls Over Financial Reporting, page 20 Please 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 our Form 10-K for the year ended September 30, 2023, we inadvertently substituted “disclosure controls and procedures” for “internal control over financial reporting” in one instance. We have filed an amendment to the Form 10-K to correct this error. Thank you for your letter and please do not hesitate to contact us if you have any further comments. In addition, we acknowledge that the company and its management are responsible for the accuracy and adequacy of our disclosures, notwithstanding any review, comments, action or absence of action by the staff of the Securities and Exchange Commission. Sincerely, /s/ Neil J. Laird Chief Financial Officer