Correspondence 0001079973-23-001673 from GHST World Inc. (GHST) (CIK 0001121795) (GHST)
GHST World Inc. (GHST) (CIK 0001121795)
Date: Nov. 29, 2023 · CIK: 0001121795 · Accession: 0001079973-23-001673
AI Filing Summary & Sentiment
File numbers found in text: 000-31705
Letter
Re: GHST World Inc.
Correspondence
November 29, 2023
VIA FEDERAL EXPRESS
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4631
Form 10-K for the fiscal year ended June 30, 2023
File No. 000-31705
Ladies and Gentleman:
On behalf of GHST World Inc. (the “Company”), we hereby submit the response to the Comment Letter issued by the Staff of the Securities and Exchange Commission (“SEC”) dated November 17, 2023. Our response appears immediately below the comment contained in the Comment Letter. The Company has also filed Amendment No. 1 to the Annual Report on Form 10-K (the “Amendment”) to address the comment.
Form 10-K for the fiscal year ended June 30, 2023
Item 9A. Controls and Procedures, page 28
Comment 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.
Response: The Company has included in the Amendment an amended Item 9A of the Form 10-K which now includes management’s annual report on internal controls over financial reporting as required by Item 308(a) of Regulation S-K. The Company has added the disclosure under the caption “Management’s Annual Report on Internal Control over Financial Reporting” in Item 9A to allow the reader to identify where such report is located relative to the other disclosure in Item 9A.
Should the Staff have any questions or wish to discuss the foregoing response, please contact Constantine Christakis via telephone at 561-302-6158 or by email at cchristakis@nasonyeager.com.
Sincerely,
/s/ Constantine
Christakis
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Correspondence
November 29, 2023
VIA
FEDERAL EXPRESS
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4631
Re: GHST World Inc.
Form 10-K for the fiscal year ended June 30, 2023
File No. 000-31705
Ladies and Gentleman:
On behalf of GHST World Inc. (the
“Company”), we hereby submit the response to the Comment Letter issued by the Staff of the Securities and Exchange Commission
(“SEC”) dated November 17, 2023. Our response appears immediately below the comment contained in the Comment Letter. The Company
has also filed Amendment No. 1 to the Annual Report on Form 10-K (the “Amendment”) to address the comment.
Form 10-K for the fiscal year ended June 30, 2023
Item 9A. Controls and Procedures, page 28
Comment 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.
Response: The Company has included in the Amendment
an amended Item 9A of the Form 10-K which now includes management’s annual report on internal controls over financial reporting
as required by Item 308(a) of Regulation S-K. The Company has added the disclosure under the caption “Management’s Annual
Report on Internal Control over Financial Reporting” in Item 9A to allow the reader to identify where such report is located relative
to the other disclosure in Item 9A.
Should the Staff have
any questions or wish to discuss the foregoing response, please contact Constantine Christakis via telephone at 561-302-6158 or by email
at cchristakis@nasonyeager.com.
Sincerely,
/s/ Constantine
Christakis
NASON, YEAGER, GERSON,
HARRIS & FUMERO, P.A.