UPLOAD Filing
SPECTRAL CAPITAL Corp
Date: May 8, 2025 · CIK: 0001131903 · Accession: 0000000000-25-004936
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-50274
Letter
Re: Spectral Capital Corporation Form 8-K filed May 7, 2025 File No. 000-50274 Dear Jenifer Osterwalder:
May 8, 2025
Jenifer Osterwalder Chief Executive Officer & President Spectral Capital Corporation 701 Fifth Avenue Suite 4200 Seattle, WA 98104
We have reviewed your filing 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 our 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.
Item 4.02 Form 8-K filed on May 7, 2025 General
1. With regard to the Item 4.02 of Form 8-K disclosures, you state the information set forth in the "third, fourth, fifth and sixth paragraphs of Item 4.01 is incorporated by reference." Please explain what disclosures you are referring to as the Item 4.01 Form 8-K disclosures include only four paragraphs and the third and fourth paragraphs do not appear to address any Item 4.02 requirements. In addition, it is unclear if the audit committee, or board of directors in the absence of an audit committee, or authorized officers discussed the matters with MG&A. Please revise and ensure you address all of the disclosures required by Item 4.02(b) of Form 8-K. 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. May 8, 2025 Page 2
Please contact Kathleen Collins at (202) 551-3499 if you have questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 8, 2025 Jenifer Osterwalder Chief Executive Officer & President Spectral Capital Corporation 701 Fifth Avenue Suite 4200 Seattle, WA 98104 Re: Spectral Capital Corporation Form 8-K filed May 7, 2025 File No. 000-50274 Dear Jenifer Osterwalder: We have reviewed your filing 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 our 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. Item 4.02 Form 8-K filed on May 7, 2025 General 1. With regard to the Item 4.02 of Form 8-K disclosures, you state the information set forth in the "third, fourth, fifth and sixth paragraphs of Item 4.01 is incorporated by reference." Please explain what disclosures you are referring to as the Item 4.01 Form 8-K disclosures include only four paragraphs and the third and fourth paragraphs do not appear to address any Item 4.02 requirements. In addition, it is unclear if the audit committee, or board of directors in the absence of an audit committee, or authorized officers discussed the matters with MG&A. Please revise and ensure you address all of the disclosures required by Item 4.02(b) of Form 8-K. 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. May 8, 2025 Page 2 Please contact Kathleen Collins at (202) 551-3499 if you have questions. Sincerely, Division of Corporation Finance Office of Technology </TEXT> </DOCUMENT>