SEC Comment Letter 0000000000-23-013674 to MARCHEX INC (MCHX) (CIK 0001224133) (MCHX)
MARCHEX INC (MCHX) (CIK 0001224133)
Date: Dec. 14, 2023 · CIK: 0001224133 · Accession: 0000000000-23-013674
AI Filing Summary & Sentiment
File numbers found in text: 000-50658
Letter
United States securities and exchange commission logo December 14, 2023 Holly A. Aglio Chief Financial Officer Marchex, Inc. 1200 5th Ave, Suite 1300 Seattle, WA 98101 Re:Marchex, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Form 10-Q for Fiscal Quarter Ended March 31, 2023 Form 10-Q for Fiscal Quarter Ended June 30, 2023 File No. 000-50658 Dear Holly A. Aglio: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. 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-Q for Fiscal Quarter Ended March 31, 2023 Exhibit 31.1 1.You refer to the wrong report in paragraph 1 of the certification as you reference the annual report on Form 10-K rather than the quarterly report on Form 10-Q. Please file a full amendment to your March 31, 2023 Form 10-Q to revise the certification to identify the correct report in paragraph 1. This also applies to Exhibit 31.1 of the Form 10-Q for the fiscal quarter ended June 30, 2023.
Exhibit 32 2.The Exhibit 32 certification for your March 31, 2023 Form 10-Q states it is for the period ending March 31, 2022. In addition, the certification is not signed by your Principal Executive Officer, Edwin Miller. As such, please amend the Form 10-Q that includes Exhibit 32 stating the correct interim period to which it applies and the signature of
FirstName LastNameHolly A. Aglio Comapany NameMarchex, Inc. December 14, 2023 Page 2 FirstName LastName Holly A. Aglio Marchex, Inc. December 14, 2023 Page 2 Principal Executive Officer. In so doing, ensure the certification is currently dated and refers to the March 31, 2023 Form 10-Q as amended. 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. Please contact Stephen Kim at 202-551-3291 or Doug Jones at 202-551-3309 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
December 14, 2023
Holly A. Aglio
Chief Financial Officer
Marchex, Inc.
1200 5th Ave, Suite 1300
Seattle, WA 98101
Re:Marchex, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Form 10-Q for Fiscal Quarter Ended March 31, 2023
Form 10-Q for Fiscal Quarter Ended June 30, 2023
File No. 000-50658
Dear Holly A. Aglio:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments.
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-Q for Fiscal Quarter Ended March 31, 2023
Exhibit 31.1
1.You refer to the wrong report in paragraph 1 of the certification as you reference the
annual report on Form 10-K rather than the quarterly report on Form 10-Q. Please file a
full amendment to your March 31, 2023 Form 10-Q to revise the certification to identify
the correct report in paragraph 1. This also applies to Exhibit 31.1 of the Form 10-Q for
the fiscal quarter ended June 30, 2023.
Exhibit 32
2.The Exhibit 32 certification for your March 31, 2023 Form 10-Q states it is for the period
ending March 31, 2022. In addition, the certification is not signed by your Principal
Executive Officer, Edwin Miller. As such, please amend the Form 10-Q that includes
Exhibit 32 stating the correct interim period to which it applies and the signature of
FirstName LastNameHolly A. Aglio
Comapany NameMarchex, Inc.
December 14, 2023 Page 2
FirstName LastName
Holly A. Aglio
Marchex, Inc.
December 14, 2023
Page 2
Principal Executive Officer. In so doing, ensure the certification is currently dated and
refers to the March 31, 2023 Form 10-Q as amended.
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.
Please contact Stephen Kim at 202-551-3291 or Doug Jones at 202-551-3309 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services