SEC Comment Letter 0000000000-23-006867 to ATLANTICA INC (ALDA) (CIK 0001062506) (ALDA)
ATLANTICA INC (ALDA) (CIK 0001062506)
Date: June 28, 2023 · CIK: 0001062506 · Accession: 0000000000-23-006867
AI Filing Summary & Sentiment
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File numbers found in text: 000-24379
Letter
United States securities and exchange commission logo June 28, 2023 Alan Gordon President, Chief Executive Officer, and Director Atlantica, Inc. c/o Richland , Gordon & Company 11450 SE Dixie Highway Hobe Sound , Florida 33455 Re:Atlantica, Inc. Form 10-K for the year ended December 31, 2022 File No. 000-24379 Dear Alan Gordon: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. 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 year ended December 31, 2022 Independent Auditor's Report, page 16 1.We note that the report from Haynie & Company references auditing standards generally accepted in the United States of America and does not conform to the format required by AS 3101. Please amend your filing to include financial statements that are audited in accordance with the standards of the Public Company Accounting Oversight Board and a report from your independent auditors that fully complies with the guidance in AS 3101.06 through .10 and Article 2 of Regulation S-X.
FirstName LastNameAlan Gordon Comapany NameAtlantica, Inc. June 28, 2023 Page 2 FirstName LastName Alan Gordon Atlantica, Inc. June 28, 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 Eric McPhee at 202-551-3693 or Robert Telewicz at 202-551- 3438 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
June 28, 2023
Alan Gordon
President, Chief Executive Officer, and Director
Atlantica, Inc.
c/o Richland , Gordon & Company
11450 SE Dixie Highway
Hobe Sound , Florida 33455
Re:Atlantica, Inc.
Form 10-K for the year ended December 31, 2022
File No. 000-24379
Dear Alan Gordon:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
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 year ended December 31, 2022
Independent Auditor's Report, page 16
1.We note that the report from Haynie & Company references auditing
standards generally accepted in the United States of America and does not conform to the
format required by AS 3101. Please amend your filing to include financial statements that
are audited in accordance with the standards of the Public Company Accounting
Oversight Board and a report from your independent auditors that fully complies with the
guidance in AS 3101.06 through .10 and Article 2 of Regulation S-X.
FirstName LastNameAlan Gordon
Comapany NameAtlantica, Inc.
June 28, 2023 Page 2
FirstName LastName
Alan Gordon
Atlantica, Inc.
June 28, 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 Eric McPhee at 202-551-3693 or Robert Telewicz at 202-551-
3438 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction