Correspondence 0001683168-24-008195 from Marquie Group, Inc. (TMGI) (CIK 0001434601) (TMGI)
Marquie Group, Inc. (TMGI) (CIK 0001434601)
Date: Nov. 15, 2024 · CIK: 0001434601 · Accession: 0001683168-24-008195
AI Filing Summary & Sentiment
File numbers found in text: 333-282356
Referenced dates: November 13, 2024
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CORRESP
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The Marquie
Group, Inc.
7901 4th Street North, Suite 4887
St. Petersburg, FL 33702
November 15, 2024
Division of Corporation Finance
Securities and Exchange Commission
Re:
Marquie Group, Inc.
Amendment No. 1 to
Registration Statement on Form S-1
Filed October
30, 2024
File No. 333-282356
Dear Sir/Madam:
In response to
your letter dated November 13, 2024, the following information is hereby submitted on behalf of The Marquie Group, Inc. (the "Company").
Amendment No. 2 to the Registration Statement on S-1 is being filed in conjunction with this correspondence. For your convenience, we
have reproduced the Staff's comments below in italicized text immediately before our response.
Registration Statement on Form S-1
Cover Page
1. We note your response to prior comment 5 and reissue in part. Please revise to
clarify that the ownership of the Series A preferred shares gives Mr. Angell control of the Company.
Response: We have updated
the Registration Statement as requested.
Risk Factors, page 5
Our auditor has been charged with violations…
page 7
2. We note your response to prior comment 3. Please disclose that if your independent
auditor’s work is found to be deficient your financial reporting could be questioned leading to potential restatements, delays in
regulatory filings or reputational harm.
Response: We have updated the
Registration Statement as requested.
General
3. Please update your financial statements and related disclosure to comply with
the requirements set forth in Rule 8-08 of Regulation S-X. Also, please obtain and file an updated consent from your auditor.
Response: We have updated
the Registration Statement as requested.
4. We note your response to prior comment 7 and reissue in part. Please remove the
statement on page 4 that the selling stockholder may sell at prevailing prices and your statements throughout the prospectus that the
selling stockholder may sell at negotiated prices.
Response: We have updated
the Registration Statement as requested.
We are aware 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. Please let me know if you need anything further.
Sincerely,
The
Marquie Group, Inc.
/s/ Marc Angell
CEO and Director