SEC Comment Letter 0000000000-23-004770 to Endexx Corp (EDXC) (CIK 0001109486) (EDXC)
Endexx Corp (EDXC) (CIK 0001109486)
Date: May 8, 2023 · CIK: 0001109486 · Accession: 0000000000-23-004770
AI Filing Summary & Sentiment
File numbers found in text: 000-30233
Letter
United States securities and exchange commission logo May 8, 2023 Todd Davis President and Chief Executive Officer Endexx Corporation 38246 North Hazelwood Circle Cave Creek, AZ 85331 Re:Endexx Corporation Form 10-K for the Fiscal Year Ended September 30, 2022 Filed January 13, 2023 File No. 000-30233 Dear Todd Davis: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended September 30, 2022 Item 9a. Controls and Procedures, page 30 1.Please disclose the conclusions of your principal executive officer and principal financial officer regarding the effectiveness of your disclosure controls and procedures and internal controls over financial reporting as of the end of the period covered by this report. Refer to Items 307 and 308(a)(3) of Regulation S-K. This comment also applies to your Form 10-Q for the quarterly period ended December 31, 2022. Item 15. Exhibits and Financial Statement Schedules, page 47 2.We did not see Inline XBRL provided in connection with this filing. Please advise or revise as necessary. Refer to Item 601(b)(101) of Regulation S-K.
FirstName LastNameTodd Davis Comapany NameEndexx Corporation May 8, 2023 Page 2 FirstName LastName Todd Davis Endexx Corporation May 8, 2023 Page 2 Item 8. Financial Statements and Supplementary Data, page F-1 3.It appears that your financial statements are presented without an audit opinion. Please confirm that your financial statements were audited by an independent accountant. In addition, please amend your filing to include a report from your independent registered public accountant that covers the two fiscal years presented herein. Refer to Rules 2-02 and 8-02 of Regulation S-X. 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 Keira Nakada at 202-551-3659 or Suying Li at 202-551-3335 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
May 8, 2023
Todd Davis
President and Chief Executive Officer
Endexx Corporation
38246 North Hazelwood Circle
Cave Creek, AZ 85331
Re:Endexx Corporation
Form 10-K for the Fiscal Year Ended September 30, 2022
Filed January 13, 2023
File No. 000-30233
Dear Todd Davis:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for the Fiscal Year Ended September 30, 2022
Item 9a. Controls and Procedures, page 30
1.Please disclose the conclusions of your principal executive officer and principal financial
officer regarding the effectiveness of your disclosure controls and procedures and internal
controls over financial reporting as of the end of the period covered by this report. Refer
to Items 307 and 308(a)(3) of Regulation S-K. This comment also applies to your Form
10-Q for the quarterly period ended December 31, 2022.
Item 15. Exhibits and Financial Statement Schedules, page 47
2.We did not see Inline XBRL provided in connection with this filing. Please advise or
revise as necessary. Refer to Item 601(b)(101) of Regulation S-K.
FirstName LastNameTodd Davis
Comapany NameEndexx Corporation
May 8, 2023 Page 2
FirstName LastName
Todd Davis
Endexx Corporation
May 8, 2023
Page 2
Item 8. Financial Statements and Supplementary Data, page F-1
3.It appears that your financial statements are presented without an audit opinion. Please
confirm that your financial statements were audited by an independent accountant. In
addition, please amend your filing to include a report from your independent registered
public accountant that covers the two fiscal years presented herein. Refer to Rules 2-02
and 8-02 of Regulation S-X.
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 Keira Nakada at 202-551-3659 or Suying Li at 202-551-3335 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services