SEC Comment Letter 0000000000-24-006330 to HALLMARK VENTURE GROUP, INC. (HLLK) (CIK 0001331421) (HLLK)
HALLMARK VENTURE GROUP, INC. (HLLK) (CIK 0001331421)
Date: June 3, 2024 · CIK: 0001331421 · Accession: 0000000000-24-006330
AI Filing Summary & Sentiment
File numbers found in text: 000-56477
Letter
United States securities and exchange commission logo June 3, 2024 Paul Strickland Chief Financial Officer Hallmark Venture Group, Inc. 5112 West Taft Road , Suite M Liverpool, NY 13088 Re:Hallmark Venture Group, Inc. Form 10-K for the year ended December 31, 2023 File No. 000-56477 Dear Paul Strickland: 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 the year ended December 31, 2023 Report of Independent Registered Public Accounting Firm, page F-2 1.We note that the audit opinion does not cover the financial statements as of and for the year ended December 31, 2022 and your annual report did not include the audit opinion of the predecessor auditor. Please clarify and/or revise accordingly. In addition, given that the predecessor auditor's report is not presented, please clarify and/or revise, as needed, to explain how the audit opinion presented in your current annual report complies with the guidance in paragraph 58 of AS 3105 of the PCAOB Auditing Standards. 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 Eric McPhee at 202-551-3693 or Wilson Lee at 202-551-3468 with any questions.
FirstName LastNamePaul Strickland Comapany NameHallmark Venture Group, Inc. June 3, 2024 Page 2 FirstName LastName Paul Strickland Hallmark Venture Group, Inc. June 3, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
June 3, 2024
Paul Strickland
Chief Financial Officer
Hallmark Venture Group, Inc.
5112 West Taft Road , Suite M
Liverpool, NY 13088
Re:Hallmark Venture Group, Inc.
Form 10-K for the year ended December 31, 2023
File No. 000-56477
Dear Paul Strickland:
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 the year ended December 31, 2023
Report of Independent Registered Public Accounting Firm, page F-2
1.We note that the audit opinion does not cover the financial statements as of and for the
year ended December 31, 2022 and your annual report did not include the audit opinion of
the predecessor auditor. Please clarify and/or revise accordingly. In addition, given that
the predecessor auditor's report is not presented, please clarify and/or revise, as needed, to
explain how the audit opinion presented in your current annual report complies with the
guidance in paragraph 58 of AS 3105 of the PCAOB Auditing Standards.
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 Eric McPhee at 202-551-3693 or Wilson Lee at 202-551-3468 with any
questions.
FirstName LastNamePaul Strickland
Comapany NameHallmark Venture Group, Inc.
June 3, 2024 Page 2
FirstName LastName
Paul Strickland
Hallmark Venture Group, Inc.
June 3, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction