SEC Comment Letter 0000000000-23-003090 to MASS MEGAWATTS WIND POWER INC (MMMW, MMMWD) (CIK 0001117228) (MMMW)
MASS MEGAWATTS WIND POWER INC (MMMW, MMMWD) (CIK 0001117228)
Date: March 28, 2023 · CIK: 0001117228 · Accession: 0000000000-23-003090
AI Filing Summary & Sentiment
File numbers found in text: 024-11949
Letter
United States securities and exchange commission logo March 28, 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. 2 on Form 1-A Filed March 27, 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. 2 on Form 1-A filed March 27, 2023 General 1.We note your revised disclosure in Part F/S in response to prior comment 1. Please update the Management’s Discussion and Analysis of Financial Condition and Results of Operations section of your offering circular to provide a discussion of your results of operations for the interim period ended January 31, 2023. Refer to Part II, Item 9 of Form 1-A. 2.Please obtain and file as Exhibit 2.6 a revised consent from your auditor to correctly state the date of their audit report relating to the financial statements of Mass Megawatts Wind Power, Inc. for the year ended April 30, 2021.
FirstName LastNameJonathan Ricker Comapany NameMass Megawatts Wind Power, Inc. March 28, 2023 Page 2 FirstName LastName Jonathan Ricker Mass Megawatts Wind Power, Inc. March 28, 2023 Page 2 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 28, 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. 2 on Form 1-A
Filed March 27, 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. 2 on Form 1-A filed March 27, 2023
General
1.We note your revised disclosure in Part F/S in response to prior comment 1. Please
update the Management’s Discussion and Analysis of Financial Condition and Results of
Operations section of your offering circular to provide a discussion of your results of
operations for the interim period ended January 31, 2023. Refer to Part II, Item 9 of Form
1-A.
2.Please obtain and file as Exhibit 2.6 a revised consent from your auditor to correctly state
the date of their audit report relating to the financial statements of Mass Megawatts Wind
Power, Inc. for the year ended April 30, 2021.
FirstName LastNameJonathan Ricker
Comapany NameMass Megawatts Wind Power, Inc.
March 28, 2023 Page 2
FirstName LastName
Jonathan Ricker
Mass Megawatts Wind Power, Inc.
March 28, 2023
Page 2
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