SEC Comment Letter 0000000000-23-004167 to Cleartronic, Inc. (CLRI) (CIK 0001362516) (CLRI)
Cleartronic, Inc. (CLRI) (CIK 0001362516)
Date: April 25, 2023 · CIK: 0001362516 · Accession: 0000000000-23-004167
AI Filing Summary & Sentiment
File numbers found in text: 000-55329
Referenced dates: March 22, 2023, March 27, 2023
Letter
United States securities and exchange commission logo April 25, 2023 Larry M. Reid Chief Financial Officer Cleartronic, Inc. 8000 North Federal Highway Suite 100 Boca Raton, Florida Re:Cleartronic, Inc. Form 10-K filed on December 29, 2022 File No. 000-55329 Dear Larry M. Reid: We have reviewed your responses in your letter dated March 27, 2023 and have the following comment. 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 to this comment, we may have additional comments. Form 10-K filed on December 29, 2022 Item9A. Controls and Procedures, page 9 1.We noted your response to our comments 1 and 2 in our comment letter dated March 22, 2023. Please amend your Form 10-K to clearly disclose your management’s conclusion of the assessment of your internal control over financial reporting as of September 30, 2022. You may contact Becky Chow, Staff Accountant at 202-551-6524, or Stephen Krikorian, Accounting Branch Chief, at 202-551-3488 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
April 25, 2023
Larry M. Reid
Chief Financial Officer
Cleartronic, Inc.
8000 North Federal Highway
Suite 100
Boca Raton, Florida
Re:Cleartronic, Inc.
Form 10-K filed on December 29, 2022
File No. 000-55329
Dear Larry M. Reid:
We have reviewed your responses in your letter dated March 27, 2023 and have the
following comment. 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 to this comment, we may have additional comments.
Form 10-K filed on December 29, 2022
Item9A. Controls and Procedures, page 9
1.We noted your response to our comments 1 and 2 in our comment letter dated March 22,
2023. Please amend your Form 10-K to clearly disclose your management’s
conclusion of the assessment of your internal control over financial reporting as of
September 30, 2022.
You may contact Becky Chow, Staff Accountant at 202-551-6524, or Stephen Krikorian,
Accounting Branch Chief, at 202-551-3488 if you have questions regarding comments on the
financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Technology