SEC Comment Letter 0000000000-24-007699 to Unique Logistics International, Inc. (UNQL) (CIK 0001281845)
Unique Logistics International, Inc. (UNQL) (CIK 0001281845)
Date: July 8, 2024 · CIK: 0001281845 · Accession: 0000000000-24-007699
AI Filing Summary & Sentiment
File numbers found in text: 000-50612
Referenced dates: January 5, 2024
Letter
July 8, 2024 Eli Kay Chief Financial Officer Unique Logistics International, Inc. 154-09 146th Ave. Jamaica, NY 11434 Re:Unique Logistics International, Inc. Amendment No. 1 to Form 8-K filed May 5, 2023 Response dated February 23, 2024 File No. 000-50612 Dear Eli Kay: We have reviewed your February 23, 2024 response to our comment letter 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. Unless we note otherwise, any references to prior comments are to comments in our February 1, 2024 letter. Amendment No. 1 to Form 8-K Filed on May 5, 2023 Item 9.01. Financial Statements and Exhibits 1.In your response to prior comment 5 in our letter dated January 5, 2024, you stated that "We acknowledge the Staff’s comment and are considering what the Company needs to do to obtain compliant audits. We will follow up with you and/or amend the Form 8-K pursuant to the Staff’s comment at a later date." Please obtain and file revised audit reports and financial statements of the applicable ULHK entities that have been audited in accordance with US GAAS or PCAOB standards or tell us why you are unable to comply with Rule 8-04 of Regulation S-X. In your response to prior comment 2, you stated that “As to the second bullet point of our prior response, we acknowledge that reconciliations to U.S. GAAP or IFRS for the above- cited ULHK Entities were inadvertently omitted from the Company’s Form 8-K/A filed with the Commission on May 5, 2023. The Company will file a second amendment to the original Form 8-K, which will include amended versions of the above-referenced exhibits 2.
July 8, 2024 Page 2 that include the required reconciliations, at a later date.” Please tell us when you will file an amendment with the appropriate reconciliations or tell us why you are unable to address the prior comment. Please contact Jennifer O'Brien at 202-551-3721 or Raj Rajan at 202-551-3388 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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July 8, 2024
Eli Kay
Chief Financial Officer
Unique Logistics International, Inc.
154-09 146th Ave.
Jamaica, NY 11434
Re:Unique Logistics International, Inc.
Amendment No. 1 to Form 8-K filed May 5, 2023
Response dated February 23, 2024
File No. 000-50612
Dear Eli Kay:
We have reviewed your February 23, 2024 response to our comment letter 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. Unless we
note otherwise, any references to prior comments are to comments in our February 1, 2024 letter.
Amendment No. 1 to Form 8-K Filed on May 5, 2023
Item 9.01. Financial Statements and Exhibits
1.In your response to prior comment 5 in our letter dated January 5, 2024, you stated that
"We acknowledge the Staff’s comment and are considering what the Company needs to
do to obtain compliant audits. We will follow up with you and/or amend the Form 8-K
pursuant to the Staff’s comment at a later date." Please obtain and file revised audit
reports and financial statements of the applicable ULHK entities that have been audited
in accordance with US GAAS or PCAOB standards or tell us why you are unable to
comply with Rule 8-04 of Regulation S-X.
In your response to prior comment 2, you stated that “As to the second bullet point of our
prior response, we acknowledge that reconciliations to U.S. GAAP or IFRS for the above-
cited ULHK Entities were inadvertently omitted from the Company’s Form 8-K/A filed
with the Commission on May 5, 2023. The Company will file a second amendment to the
original Form 8-K, which will include amended versions of the above-referenced exhibits 2.
July 8, 2024
Page 2
that include the required reconciliations, at a later date.” Please tell us when you will file
an amendment with the appropriate reconciliations or tell us why you are unable to
address the prior comment.
Please contact Jennifer O'Brien at 202-551-3721 or Raj Rajan at 202-551-3388 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation