SEC Comment Letter for LiveWire Ergogenics, Inc. (CIK 0001421289) — Mar 25, 2020
LiveWire Ergogenics, Inc. (CIK 0001421289)
Date: March 25, 2020 · CIK: 0001421289 · Accession: 0000000000-20-002591
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March 23, 2020
Bill J. Hodson
Chief Executive Officer
LiveWire Ergogenics, Inc.
1600 North Kraemer Boulevard
Anaheim, CA 92806
Re:LiveWire Ergogenics, Inc.
Amendment No. 1 to Draft Offering Statement on Form 1-A
Submitted March 13, 2020
CIK 0001421289
Dear Mr. Hodson:
We have reviewed your amended draft offering statement and have the following
comment.
Please respond to this letter by providing the requested information and either submitting
an amended draft offering statement or publicly filing your offering statement on EDGAR. If
you do not believe our comment applies to your facts and circumstances or do not believe an
amendment is appropriate, please tell us why in your response. After reviewing any amendment
to your draft offering statement or filed offering statement and the information you provide in
response to this comment, we may have additional comments.
Amendment 1 to Draft Offering Statement on Form 1-A submitted March 13, 2020
Financial Statements, page 2
1.Please revise to label the financial statements as of and for the years ended December 31,
2018 and 2017 as "unaudited" on pages 2 through 4.
You may contact Melissa Gilmore at (202) 551-3777 or Melissa Raminpour, Accounting
Branch Chief, at (202) 551-3379 if you have questions regarding comments on the financial
statements and related matters. Please contact Ed Kelly at (202) 551- 3728 or Geoff Kruczek at
(202) 551-3641 with any other questions.
Sincerely,
Division of Corporation Finance
FirstName LastNameBill J. Hodson
Comapany NameLiveWire Ergogenics, Inc.
March 23, 2020 Page 2
FirstName LastName
Bill J. Hodson
LiveWire Ergogenics, Inc.
March 23, 2020
Page 2
Office of Manufacturing
cc: William R. Eilers, Esq.