SEC Comment Letter 0000000000-23-001025 to Cavitation Technologies, Inc. (CVAT) (CIK 0001376793) (CVAT)
Cavitation Technologies, Inc. (CVAT) (CIK 0001376793)
Date: Feb. 1, 2023 · CIK: 0001376793 · Accession: 0000000000-23-001025
AI Filing Summary & Sentiment
File numbers found in text: 000-53239
Letter
United States securities and exchange commission logo February 1, 2023 Naum Voloshin Principal Accounting Officer Cavitation Technologies, Inc. 10019 Canoga Avenue CHATSWORTH, CA 91311 Re:Cavitation Technologies, Inc. 10-K filed October 13, 2022 File No. 000-53239 Dear Naum Voloshin: We have limited our review of your filing to the financial statements and related disclosures 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. Form 10-K for the Fiscal Year Ended June 30, 2022 Exhibits 31.1 and 31.2, page 1 1.We note that the Section 302 certifications signed by your Chief Executive Officer and Chief Financial Officer are not dated. Please file a full and complete amendment to provide newly signed and dated certifications. Ensure that the certifications are currently dated and refer to the Form 10-K/A. Refer to Regulation S-K C&DI 246.14. Please address this comment as it relates to your undated Section 906 certifications filed under Exhibits 32.1 and 32.2. Finally, ensure that signatures provided in your Form 10-K/A are also dated. 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. You may contact Jeanne Baker at 202-551-3691 or Terence O'Brien at 202-551- 3355 with any questions.
FirstName LastNameNaum Voloshin Comapany NameCavitation Technologies, Inc. February 1, 2023 Page 2 FirstName LastName Naum Voloshin Cavitation Technologies, Inc. February 1, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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United States securities and exchange commission logo
February 1, 2023
Naum Voloshin
Principal Accounting Officer
Cavitation Technologies, Inc.
10019 Canoga Avenue
CHATSWORTH, CA 91311
Re:Cavitation Technologies, Inc.
10-K filed October 13, 2022
File No. 000-53239
Dear Naum Voloshin:
We have limited our review of your filing to the financial statements and related
disclosures 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.
Form 10-K for the Fiscal Year Ended June 30, 2022
Exhibits 31.1 and 31.2, page 1
1.We note that the Section 302 certifications signed by your Chief Executive Officer and
Chief Financial Officer are not dated. Please file a full and complete amendment to
provide newly signed and dated certifications. Ensure that the certifications are currently
dated and refer to the Form 10-K/A. Refer to Regulation S-K C&DI 246.14. Please
address this comment as it relates to your undated Section 906 certifications filed under
Exhibits 32.1 and 32.2. Finally, ensure that signatures provided in your Form 10-K/A are
also dated.
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.
You may contact Jeanne Baker at 202-551-3691 or Terence O'Brien at 202-551-
3355 with any questions.
FirstName LastNameNaum Voloshin
Comapany NameCavitation Technologies, Inc.
February 1, 2023 Page 2
FirstName LastName
Naum Voloshin
Cavitation Technologies, Inc.
February 1, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services