SEC Comment Letter 0000000000-23-013399 to Comstock Holding Companies, Inc. (CHCI) (CIK 0001299969) (CHCI)
Comstock Holding Companies, Inc. (CHCI) (CIK 0001299969)
Date: Dec. 7, 2023 · CIK: 0001299969 · Accession: 0000000000-23-013399
AI Filing Summary & Sentiment
File numbers found in text: 001-32375
Letter
United States securities and exchange commission logo December 7, 2023 Christopher Guthrie Chief Financial Officer Comstock Holding Companies, Inc. 1900 Reston Metro Plaza, 10th Floor Reston, VA 20190 Re:Comstock Holding Companies, Inc. Form 10-K for the fiscal year ended December 31, 2022 Filed March 29, 2023 File No. 001-32375 Dear Christopher Guthrie: 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 our 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 the fiscal year ended December 31, 2022 Exhibits 1.We note you have identified the wrong periodic report in paragraph 1 of your certifications provided in Exhibits 31 and 32 as you referenced the Quarterly Report on Form 10-Q rather than the Annual Report on Form 10-K. Please file a full amendment to your Form 10-K for the year ended December 31, 2022 to revise your certifications to identify the correct periodic report in paragraph 1. Refer to Regulation S-K C&DI 246.14. 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.
FirstName LastNameChristopher Guthrie Comapany NameComstock Holding Companies, Inc. December 7, 2023 Page 2 FirstName LastName Christopher Guthrie Comstock Holding Companies, Inc. December 7, 2023 Page 2 Please contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
December 7, 2023
Christopher Guthrie
Chief Financial Officer
Comstock Holding Companies, Inc.
1900 Reston Metro Plaza, 10th Floor
Reston, VA 20190
Re:Comstock Holding Companies, Inc.
Form 10-K for the fiscal year ended December 31, 2022
Filed March 29, 2023
File No. 001-32375
Dear Christopher Guthrie:
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
our 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 the fiscal year ended December 31, 2022
Exhibits
1.We note you have identified the wrong periodic report in paragraph 1 of your
certifications provided in Exhibits 31 and 32 as you referenced the Quarterly Report on
Form 10-Q rather than the Annual Report on Form 10-K. Please file a full amendment to
your Form 10-K for the year ended December 31, 2022 to revise your certifications to
identify the correct periodic report in paragraph 1. Refer to Regulation S-K C&DI 246.14.
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.
FirstName LastNameChristopher Guthrie
Comapany NameComstock Holding Companies, Inc.
December 7, 2023 Page 2
FirstName LastName
Christopher Guthrie
Comstock Holding Companies, Inc.
December 7, 2023
Page 2
Please contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction