SEC Comment Letter 0000000000-23-001521 to Kingfish Holding Corp (CIK 0001374881)
Kingfish Holding Corp (CIK 0001374881)
Date: Feb. 14, 2023 · CIK: 0001374881 · Accession: 0000000000-23-001521
AI Filing Summary & Sentiment
File numbers found in text: 000-52375
Letter
United States securities and exchange commission logo February 14, 2023 James La Manna Chief Financial Officer Kingfish Holding Corp 822 62nd Street Circle East Unit 105 Bradenton, FL 34208 Re:Kingfish Holding Corp Form 10-K for the Year Ended September 30, 2022 Filed December 30, 2022 File No. 000-52375 Dear James La Manna: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. 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.
FirstName LastNameJames La Manna Comapany NameKingfish Holding Corp February 14, 2023 Page 2 FirstName LastName James La Manna Kingfish Holding Corp February 14, 2023 Page 2 Form 10-K for the Year Ended September 30, 2022 Item 8. Financial Statements and Supplementary Data Notes to Financial Statements 11. Subsequent Events, page 25 1.We note that on October 28, 2022, you entered into an Agreement and Plan of Merger with Renovo Resource Solutions, Inc. ("Renovo"). Please tell us whether you have consummated the transaction, and if so, how the requirement to provide financial information for Renovo pursuant to Items 2.01(f) and 9.01 of Form 8-K was met. 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 William Demarest at 202-551-3432 or Mark Rakip at 202-551-3573 if you have any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
February 14, 2023
James La Manna
Chief Financial Officer
Kingfish Holding Corp
822 62nd Street Circle East
Unit 105
Bradenton, FL 34208
Re:Kingfish Holding Corp
Form 10-K for the Year Ended September 30, 2022
Filed December 30, 2022
File No. 000-52375
Dear James La Manna:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
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.
FirstName LastNameJames La Manna
Comapany NameKingfish Holding Corp
February 14, 2023 Page 2
FirstName LastName
James La Manna
Kingfish Holding Corp
February 14, 2023
Page 2
Form 10-K for the Year Ended September 30, 2022
Item 8. Financial Statements and Supplementary Data
Notes to Financial Statements
11. Subsequent Events, page 25
1.We note that on October 28, 2022, you entered into an Agreement and Plan of Merger
with Renovo Resource Solutions, Inc. ("Renovo"). Please tell us whether you have
consummated the transaction, and if so, how the requirement to provide financial
information for Renovo pursuant to Items 2.01(f) and 9.01 of Form 8-K was met.
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 William Demarest at 202-551-3432 or Mark Rakip at 202-551-3573 if
you have any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction