SEC Comment Letter 0000000000-23-002462 to MASS MEGAWATTS WIND POWER INC (MMMW, MMMWD) (CIK 0001117228) (MMMW)
MASS MEGAWATTS WIND POWER INC (MMMW, MMMWD) (CIK 0001117228)
Date: March 14, 2023 · CIK: 0001117228 · Accession: 0000000000-23-002462
AI Filing Summary & Sentiment
File numbers found in text: 024-11949
Letter
United States securities and exchange commission logo March 14, 2023 Jonathan Ricker Chief Executive Officer Mass Megawatts Wind Power, Inc. 100 Boston Turnpike, Ste. J9B #290 Shrewsbury, MA 01545 Re:Mass Megawatts Wind Power, Inc. Post Qualification Amendment No. 1 on Form 1-A Filed February 24, 2023 File No. 024-11949 Dear Jonathan Ricker: We have reviewed your amendment 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 this letter by amending your offering statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your offering statement and the information you provide in response to these comments, we may have additional comments. Post Qualification Amendment No. 1 on Form 1-A filed February 24, 2023 General 1.We note you filed your quarterly report on Form 10-Q for the period ended January 31, 2023 on March 2, 2023. Please update your Form 1-A to include the interim financial statements and related information from your Form 10-Q. Refer to Part F/S (b)(3)(B) of Form 1-A and Rule 252(a) of Regulation A. 2.Please file updated auditor consents as exhibits to your offering statement. Refer to Part III, Item 17(11) of Form 1-A. 3.Please revise your offering statement to include signatures of your principal financial officer, principal accounting officer, and at least a majority of your board of directors. Refer to Instruction 1 of the signature page to Form 1-A.
FirstName LastNameJonathan Ricker Comapany NameMass Megawatts Wind Power, Inc. March 14, 2023 Page 2 FirstName LastName Jonathan Ricker Mass Megawatts Wind Power, Inc. March 14, 2023 Page 2 We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. 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 Liz Packebusch, Staff Attorney, at (202) 551-8749 or Karina Dorin, Staff Attorney, at (202) 551-3763 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: William Eilers
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United States securities and exchange commission logo
March 14, 2023
Jonathan Ricker
Chief Executive Officer
Mass Megawatts Wind Power, Inc.
100 Boston Turnpike, Ste. J9B #290
Shrewsbury, MA 01545
Re:Mass Megawatts Wind Power, Inc.
Post Qualification Amendment No. 1 on Form 1-A
Filed February 24, 2023
File No. 024-11949
Dear Jonathan Ricker:
We have reviewed your amendment 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 this letter by amending your offering statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response. After reviewing any amendment to your offering statement and the information you
provide in response to these comments, we may have additional comments.
Post Qualification Amendment No. 1 on Form 1-A filed February 24, 2023
General
1.We note you filed your quarterly report on Form 10-Q for the period ended January 31,
2023 on March 2, 2023. Please update your Form 1-A to include the interim financial
statements and related information from your Form 10-Q. Refer to Part F/S (b)(3)(B) of
Form 1-A and Rule 252(a) of Regulation A.
2.Please file updated auditor consents as exhibits to your offering statement. Refer to Part
III, Item 17(11) of Form 1-A.
3.Please revise your offering statement to include signatures of your principal financial
officer, principal accounting officer, and at least a majority of your board of directors.
Refer to Instruction 1 of the signature page to Form 1-A.
FirstName LastNameJonathan Ricker
Comapany NameMass Megawatts Wind Power, Inc.
March 14, 2023 Page 2
FirstName LastName
Jonathan Ricker
Mass Megawatts Wind Power, Inc.
March 14, 2023
Page 2
We will consider qualifying your offering statement at your request. If a participant in
your offering is required to clear its compensation arrangements with FINRA, please have
FINRA advise us that it has no objections to the compensation arrangements prior to
qualification.
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 Liz Packebusch, Staff Attorney, at (202) 551-8749 or Karina Dorin, Staff
Attorney, at (202) 551-3763 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: William Eilers