SEC Comment Letter 0000000000-23-013757 to KIDOZ INC. (KDOZF, SGLDF) (CIK 0001318482) (KDOZF)
KIDOZ INC. (KDOZF, SGLDF) (CIK 0001318482)
Date: Dec. 18, 2023 · CIK: 0001318482 · Accession: 0000000000-23-013757
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File numbers found in text: 333-120120
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United States securities and exchange commission logo
December 18, 2023
Henry W. Bromley
Chief Financial Officer
Kidoz Inc.
1685 West 4th Avenue, Suite 220
Vancouver, BC, V6J 1L8 Canada
Re:Kidoz Inc.
Form 20-F for Fiscal Year Ended December 31, 2022
File No. 333-120120-01
Dear Henry W. Bromley:
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 20-F for Fiscal Year Ended December 31, 2022
General
1.Through January 11, 2023 you filed/furnished periodic reports applicable to U.S. domestic
companies (i.e., Forms 10-K, 10-Q and 8-K). Starting February 22, 2023 through
November 28, 2023 you filed/furnished forms applicable to foreign private issues (i.e.,
Forms 20-F and 6-K). On December 1, 2023 you furnished a Form 8-K. Please explain
to us your filer status/type and the basis for using forms applicable to different filer types.
Tell us the form type (i.e., forms applicable to U.S. domestic companies or foreign private
issuers) you plan on filing going forward and your basis for doing so.
FirstName LastNameHenry W. Bromley
Comapany NameKidoz Inc.
December 18, 2023 Page 2
FirstName LastName
Henry W. Bromley
Kidoz Inc.
December 18, 2023
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 Aamira Chaudhry at 202-551-3389 or Doug Jones at 202-551-3309 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services