SEC Comment Letter 0000000000-22-012904 to Reynaldo's Mexican Food Company, Inc. (RYNL) (CIK 0001283789)
Reynaldo's Mexican Food Company, Inc. (RYNL) (CIK 0001283789)
Date: Nov. 30, 2022 · CIK: 0001283789 · Accession: 0000000000-22-012904
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File numbers found in text: 000-56463
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United States securities and exchange commission logo
November 30, 2022
Rhonda Keaveney
Chief Executive Officer
Reynaldo's Mexican Food Company, Inc.
PO Box 26496
Scottsdale, AZ 85255
Re:Reynaldo's Mexican Food Company, Inc.
Amendment No. 4 to Form 10-12G
Filed November 15, 2022
File No. 000-56463
Dear Rhonda Keaveney:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment 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 our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response and any amendment you may file in response to
this comment, we may have additional comments.
Amendment No. 4 to Form 10-12G
Item 15. Financial Statements and Exhibits, page 41
1.We note your response to comment 2 of our letter. We note that several of the
amendments and original articles of incorporation that you filed are not legible. In
particular, the original articles of incorporation, which contain articles that are not later
amended or restated, and which presumably remain in effect, are illegible. Please file
legible copies of these documents.
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.
FirstName LastNameRhonda Keaveney
Comapany NameReynaldo's Mexican Food Company, Inc.
November 30, 2022 Page 2
FirstName LastName
Rhonda Keaveney
Reynaldo's Mexican Food Company, Inc.
November 30, 2022
Page 2
You may contact Paul Cline at 202-551-3851 or Jennifer Monick at 202-551-3295 if you
have questions regarding comments on the financial statements and related matters. Please
contact Stacie Gorman at 202-551-3585 or Pam Long at 202-551-3765 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction