SEC Comment Letter 0000000000-23-013756 to Eline Entertainment Group, Inc. (EEGI) (CIK 0001043150) (EEGI)
Eline Entertainment Group, Inc. (EEGI) (CIK 0001043150)
Date: Dec. 18, 2023 · CIK: 0001043150 · Accession: 0000000000-23-013756
AI Filing Summary & Sentiment
File numbers found in text: 000-30451
Letter
United States securities and exchange commission logo December 18, 2023 Michael Chi Wai Woo Chief Executive Officer Eline Entertainment Group, Inc. 1113, Tower 2, Lippo Centre 89 Queensway Admiralty, Hong Kong Re:Eline Entertainment Group, Inc. Form 10-K for the Year Ended December 31, 2022 Filed March 31, 2023 File No. 000-30451 Dear Michael Chi Wai Woo: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. 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 a 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. Form 10-K for the Year Ended December 31, 2022 Item 9A. Controls and Procedures, page 9 1.Please amend your filing to include the conclusions of the registrant's principal executive and principal financial officers, or persons performing similar functions, regarding the effectiveness of the registrant's disclosure controls and procedures as of December 31, 2022. Refer to Item 307 of Regulation S-K. General 2.We note that you filed a Form NT 10-Q on November 14, 2023. The extension period granted by the Form NT 10-Q has lapsed. Please tell us when you intend to file Form 10- Q for the quarter ended September 30, 2023.
FirstName LastNameMichael Chi Wai Woo Comapany NameEline Entertainment Group, Inc. December 18, 2023 Page 2 FirstName LastName Michael Chi Wai Woo Eline Entertainment Group, Inc. December 18, 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. Please contact Frank Knapp at 202-551-3805 or Kristina Marrone at 202-551-3429 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
December 18, 2023
Michael Chi Wai Woo
Chief Executive Officer
Eline Entertainment Group, Inc.
1113, Tower 2, Lippo Centre
89 Queensway
Admiralty, Hong Kong
Re:Eline Entertainment Group, Inc.
Form 10-K for the Year Ended December 31, 2022
Filed March 31, 2023
File No. 000-30451
Dear Michael Chi Wai Woo:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments.
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 a
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.
Form 10-K for the Year Ended December 31, 2022
Item 9A. Controls and Procedures, page 9
1.Please amend your filing to include the conclusions of the registrant's principal executive
and principal financial officers, or persons performing similar functions, regarding the
effectiveness of the registrant's disclosure controls and procedures as of December 31,
2022. Refer to Item 307 of Regulation S-K.
General
2.We note that you filed a Form NT 10-Q on November 14, 2023. The extension period
granted by the Form NT 10-Q has lapsed. Please tell us when you intend to file Form 10-
Q for the quarter ended September 30, 2023.
FirstName LastNameMichael Chi Wai Woo
Comapany NameEline Entertainment Group, Inc.
December 18, 2023 Page 2
FirstName LastName
Michael Chi Wai Woo
Eline Entertainment Group, Inc.
December 18, 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.
Please contact Frank Knapp at 202-551-3805 or Kristina Marrone at 202-551-3429 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction