SEC Comment Letter 0000000000-25-002271 to Apple iSports Group, Inc. (AAPI) (CIK 0001134982) (AAPI)
Apple iSports Group, Inc. (AAPI) (CIK 0001134982)
Date: Feb. 28, 2025 · CIK: 0001134982 · Accession: 0000000000-25-002271
AI Filing Summary & Sentiment
File numbers found in text: 000-32389
Letter
February 28, 2025 Joe Martinez Chief Executive Officer Apple iSports Group, Inc. 100 Spectrum Center Drive, Suite 900 Irvine, California 92612 Re:Apple iSports Group, Inc. Form 8-K/A filed February 19, 2025 File No. 000-32389 Dear Joe Martinez: 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 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 8-K/A filed February 19, 2025 Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review, page 2 1.Please revise your disclosure to include the date on which you concluded that the referenced net loss was not warranted and not material, as well as to expand on the brief description of the facts underlying the conclusion to the extent known. In addition, include a statement of whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with the registrant’s independent accountant the matters disclosed in the filing pursuant to Item 4.02(a)(3). 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 Sarmad Makhdoom at (202) 551-5776 or Robert Klein at (202) 551- 3847 with any questions.
February 28, 2025 Page 2 Sincerely, Division of Corporation Finance Office of Finance
Show Raw Text
February 28, 2025
Joe Martinez
Chief Executive Officer
Apple iSports Group, Inc.
100 Spectrum Center Drive, Suite 900
Irvine, California 92612
Re:Apple iSports Group, Inc.
Form 8-K/A filed February 19, 2025
File No. 000-32389
Dear Joe Martinez:
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 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 8-K/A filed February 19, 2025
Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report
or Completed Interim Review, page 2
1.Please revise your disclosure to include the date on which you concluded that the
referenced net loss was not warranted and not material, as well as to expand on
the brief description of the facts underlying the conclusion to the extent known. In
addition, include a statement of whether the audit committee, or the board of directors
in the absence of an audit committee, or authorized officer or officers, discussed with
the registrant’s independent accountant the matters disclosed in the filing pursuant to
Item 4.02(a)(3).
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 Sarmad Makhdoom at (202) 551-5776 or Robert Klein at (202) 551-
3847 with any questions.
February 28, 2025
Page 2
Sincerely,
Division of Corporation Finance
Office of Finance