SEC Comment Letter for PEPTIDE TECHNOLOGIES, INC. (RGPX) (CIK 0001357878) (RGPX) — Jan 14, 2020
PEPTIDE TECHNOLOGIES, INC. (RGPX) (CIK 0001357878)
Date: Jan. 14, 2020 · CIK: 0001357878 · Accession: 0000000000-20-000343
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File numbers found in text: 000-53230
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January 14, 2020
Irene Getty
Chief Financial Officer
Peptide Technologies, Inc.
5348 Vegas Drive #177
Las Vegas, NV 89108
Re:Peptide Technologies, Inc.
Form 10-K for the Fiscal Year Ended March 31, 2019
Filed June 24, 2019
File No. 000-53230
Dear Ms. Getty:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for Fiscal Year Ended March 31, 2019
Item 9A. Controls and Procedures, page 24
1.Please amend your Form 10-K to provide all disclosures required by Item 308 of
Regulation S-K. As required by Item 308(a)(2), provide a statement identifying the
framework used by management to evaluate the effectiveness of your internal control over
financial reporting. Pursuant to Item 308(a)(3), provide management's conclusion
regarding the effectiveness of your internal control over financial reporting, including a
statement as to whether or not internal control over financial reporting was effective. We
remind you that management is not permitted to conclude that internal control over
financial reporting is effective if there are one or more material weaknesses in your
internal control over financial reporting. You may provide an abbreviated amendment that
includes a cover page, explanatory note, the complete text of Item 9A, a signature page
and the certification required by Item 601(b)(31) of Regulation S-K, including paragraphs
1,2,4 and 5.
FirstName LastNameIrene Getty
Comapany NamePeptide Technologies, Inc.
January 14, 2020 Page 2
FirstName LastName
Irene Getty
Peptide Technologies, Inc.
January 14, 2020
Page 2
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.
You may contact Tracie Mariner, Staff Accountant, at (202) 551-3744, or Jeanne Baker,
Staff Accountant, at (202) 551-3691, if you have questions regarding comments on the financial
statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Life Sciences