SEC Comment Letter 0000000000-22-013716 to PUBLIC CO MANAGEMENT CORP (PCMC) (CIK 0001141964) (PCMC)
PUBLIC CO MANAGEMENT CORP (PCMC) (CIK 0001141964)
Date: Dec. 20, 2022 · CIK: 0001141964 · Accession: 0000000000-22-013716
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File numbers found in text: 000-50098
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United States securities and exchange commission logo
December 20, 2022
Patrick McMahon
Chief Executive Officer
Public Company Management Corporation
9340 Wilshire Boulevard, Suite 203
Beverly Hills, CA 90212
Re:Public Company Management Corporation
Amendment No. 3 to Registration Statement on Form 10-12G
Filed October 25, 2022
File No. 000-50098
Dear Patrick McMahon:
We issued comments to you on the above captioned filing on November 14, 2022. As of
the date of this letter, these comments remain outstanding and unresolved. We expect you to
provide a complete, substantive response to these comments by January 5, 2023.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Benjamin Holt at 202-551-6614 or Brigitte Lippmann at 202-551-
3713 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Ron Stauber