SEC Comment Letter 0000000000-23-012620 to GHST World Inc. (GHST) (CIK 0001121795) (GHST)
GHST World Inc. (GHST) (CIK 0001121795)
Date: Nov. 17, 2023 · CIK: 0001121795 · Accession: 0000000000-23-012620
AI Filing Summary & Sentiment
File numbers found in text: 000-31705
Letter
United States securities and exchange commission logo November 17, 2023 Marcello Appella Chief Financial Officer GHST World Inc. 667 Madison Ave 5th Floor New York, NY 10065 Re:GHST World Inc. Form 10-K for the fiscal year ended June 30, 2023 File No. 000-31705 Dear Marcello Appella: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. 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 fiscal year ended June 30, 2023 Item 9A. Controls and Procedures, page 28 1.Please amend your filing to include management’s annual report on internal control over financial reporting. Refer to Item 308(a) of Regulation S-K. 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.
FirstName LastNameMarcello Appella Comapany NameGHST World Inc. November 17, 2023 Page 2 FirstName LastName Marcello Appella GHST World Inc. November 17, 2023 Page 2 Please contact Christine Dietz at 202-551-3408 or Kathleen Collins at 202-551-3499 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Constantine Christakis
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United States securities and exchange commission logo
November 17, 2023
Marcello Appella
Chief Financial Officer
GHST World Inc.
667 Madison Ave
5th Floor
New York, NY 10065
Re:GHST World Inc.
Form 10-K for the fiscal year ended June 30, 2023
File No. 000-31705
Dear Marcello Appella:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
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 fiscal year ended June 30, 2023
Item 9A. Controls and Procedures, page 28
1.Please amend your filing to include management’s annual report on internal control over
financial reporting. Refer to Item 308(a) of Regulation S-K.
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.
FirstName LastNameMarcello Appella
Comapany NameGHST World Inc.
November 17, 2023 Page 2
FirstName LastName
Marcello Appella
GHST World Inc.
November 17, 2023
Page 2
Please contact Christine Dietz at 202-551-3408 or Kathleen Collins at 202-551-3499 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Constantine Christakis