SEC Comment Letter 0000000000-24-003713 to Leopard Energy, Inc. (CYAP, LEEN) (CIK 0001230524) (LEEN)
Leopard Energy, Inc. (CYAP, LEEN) (CIK 0001230524)
Date: April 8, 2024 · CIK: 0001230524 · Accession: 0000000000-24-003713
AI Filing Summary & Sentiment
File numbers found in text: 000-50693
Letter
United States securities and exchange commission logo April 8, 2024 Luca Benedetto Chief Financial Officer Cyber Apps World Inc. Via Tomaso Rodari 6 6900 Lugano, Switzerland Re:Cyber Apps World Inc. Form 10-K for Fiscal Year Ended July 31, 2023 Amendment No. 1 to Form 10-K for Fiscal Year Ended July 31, 2023 File No. 000-50693 Dear Luca Benedetto: We have limited our review of your filing to the financial statements and related disclosures 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 10-K for Fiscal Year Ended July 31, 2023 General 1.Please amend your filing to include audited financial statements and an audit report which is compliant with Public Company Accounting Oversight Board (“PCAOB”) standards for the year ended July 31, 2023. As part of this, please note that the PCAOB also revoked the registration of your prior auditor, Jack Shama, CPA. You can find a copy of the order on the PCAOB’s website at https://assets.pcaobus.org/pcaob-dev/docs/default- source/enforcement/decisions/documents/105-2024-004-shama_66b468ec-4dd8-436e- b1a1-056ec04c27fd.pdf?sfvrsn=818fa507_28. As this auditor is no longer registered with the PCAOB, you may not include their audit reports or consents in your filings with the Commission on or after the date of deregistration. Given that Jack Shama, CPA, is not currently registered with the PCAOB, you should have a firm that is currently registered with the PCAOB re-audit the impacted year(s) that are required to be included in your filings with the Commission.
FirstName LastNameLuca Benedetto Comapany NameCyber Apps World Inc. April 8, 2024 Page 2 FirstName LastName Luca Benedetto Cyber Apps World Inc. April 8, 2024 Page 2 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 Lyn Shenk at 202-551-3380 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
April 8, 2024
Luca Benedetto
Chief Financial Officer
Cyber Apps World Inc.
Via Tomaso Rodari 6
6900 Lugano, Switzerland
Re:Cyber Apps World Inc.
Form 10-K for Fiscal Year Ended July 31, 2023
Amendment No. 1 to Form 10-K for Fiscal Year Ended July 31, 2023
File No. 000-50693
Dear Luca Benedetto:
We have limited our review of your filing to the financial statements and related
disclosures 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 10-K for Fiscal Year Ended July 31, 2023
General
1.Please amend your filing to include audited financial statements and an audit report which
is compliant with Public Company Accounting Oversight Board (“PCAOB”) standards for
the year ended July 31, 2023. As part of this, please note that the PCAOB also revoked the
registration of your prior auditor, Jack Shama, CPA. You can find a copy of the order on
the PCAOB’s website at https://assets.pcaobus.org/pcaob-dev/docs/default-
source/enforcement/decisions/documents/105-2024-004-shama_66b468ec-4dd8-436e-
b1a1-056ec04c27fd.pdf?sfvrsn=818fa507_28. As this auditor is no longer registered with
the PCAOB, you may not include their audit reports or consents in your filings with the
Commission on or after the date of deregistration. Given that Jack Shama, CPA, is not
currently registered with the PCAOB, you should have a firm that is currently registered
with the PCAOB re-audit the impacted year(s) that are required to be included in your
filings with the Commission.
FirstName LastNameLuca Benedetto
Comapany NameCyber Apps World Inc.
April 8, 2024 Page 2
FirstName LastName
Luca Benedetto
Cyber Apps World Inc.
April 8, 2024
Page 2
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 Lyn Shenk at 202-551-3380 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services