Correspondence 0001654954-25-001281 from Luvu Brands, Inc. (LUVU)
Luvu Brands, Inc.
Date: Feb. 10, 2025 · CIK: 0001374567 · Accession: 0001654954-25-001281
AI Filing Summary & Sentiment
File numbers found in text: 000-53314
Referenced dates: February 10, 2025
Letter
luvu_corresp.htmLuvu Brands, Inc.
2745 Bankers Industrial Drive
Atlanta, GA 30360
'CORRESP'
February 10, 2025
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street N.W.
Washington, DC 20549
Attn:
Stephany Yang
Melissa Gilmore
Re:
Luvu Brands, Inc.
Form 10-K for the Fiscal Year Ended June 30, 2024
Filed September 30, 2024
File No. 000-53314
Ladies and Gentlemen:
The Company is in receipt of the staff's letter of comment dated February 10, 2025. Following are the Company's responses to the staff's comments.
Form 10-K for the Fiscal Year Ended June 30, 2024
Item 1C. Cybersecurity, page 7
Comment 1.
Please revise future filings to provide the cybersecurity disclosures required by Item 1C of Form 10-K and Item 106 of Regulation S-K.
Response:
The Company will provide the cybersecurity disclosures required by Item 1C of Form 10-K and Item 106 of Regulation S-K in its future filings
Exhibits 32.1 and 32.2 Certifications, page X-32
Comment 2.
We note the Section 906 certifications of your Chief Executive Officer and Chief Financial Officer reference the Form 10-K for the fiscal year ended June 30, 2023. Please revise future filings to refer to the appropriate periodic report.
Response:
The Company undertakes to refer to the appropriate report within its Section 906 certifications in future filings.
Division of Corporation Finance
United States Securities and Exchange Commission
February 10, 2025
Page 2 of 2
We trust the foregoing sufficiently responds to the staff's comments.
Sincerely,
/s/ Christopher Knauf
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CORRESP
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luvu_corresp.htmLuvu Brands, Inc.
2745 Bankers Industrial Drive
Atlanta, GA 30360
'CORRESP'
February 10, 2025
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street N.W.
Washington, DC 20549
Attn:
Stephany Yang
Melissa Gilmore
Re:
Luvu Brands, Inc.
Form 10-K for the Fiscal Year Ended June 30, 2024
Filed September 30, 2024
File No. 000-53314
Ladies and Gentlemen:
The Company is in receipt of the staff's letter of comment dated February 10, 2025. Following are the Company's responses to the staff's comments.
Form 10-K for the Fiscal Year Ended June 30, 2024
Item 1C. Cybersecurity, page 7
Comment 1.
Please revise future filings to provide the cybersecurity disclosures required by Item 1C of Form 10-K and Item 106 of Regulation S-K.
Response:
The Company will provide the cybersecurity disclosures required by Item 1C of Form 10-K and Item 106 of Regulation S-K in its future filings
Exhibits 32.1 and 32.2 Certifications, page X-32
Comment 2.
We note the Section 906 certifications of your Chief Executive Officer and Chief Financial Officer reference the Form 10-K for the fiscal year ended June 30, 2023. Please revise future filings to refer to the appropriate periodic report.
Response:
The Company undertakes to refer to the appropriate report within its Section 906 certifications in future filings.
Division of Corporation Finance
United States Securities and Exchange Commission
February 10, 2025
Page 2 of 2
We trust the foregoing sufficiently responds to the staff's comments.
Sincerely,
/s/ Christopher Knauf
Christopher Knauf
Chief Financial Officer
cc: Brian A. Pearlman, Esq.