SEC Comment Letter 0000000000-24-010602 to BTCS Inc. (BTCS)
BTCS Inc.
Date: Sept. 19, 2024 · CIK: 0001436229 · Accession: 0000000000-24-010602
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-40792
Letter
September 19, 2024 Michael Prevoznik Chief Financial Officer BTCS Inc. 9466 Georgia Avenue #124 Silver Spring, MD 20910 Re:BTCS Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Form 10-K for the Fiscal Year Ended December 31, 2023 Form 10-Q for Fiscal Quarter Ended June 30, 2024 File No. 001-40792 Dear Michael Prevoznik: We have reviewed your filing and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-Q for Fiscal Quarter Ended June 30, 2024 General 1.Please confirm your understanding that: •Our decision not to issue additional comments should not be interpreted to mean that we either agree or disagree with your disclosure or responses, or, with respect to your business operations, any conclusions you have made, positions you have taken, or practices you have engaged in or may engage in. •Completing our review of the filing does not foreclose the Commission from taking any action or advancing any position with respect to the filing, the company, or the company’s practices. 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.
September 19, 2024 Page 2 Please contact Bonnie Baynes at 202-551-4924 or David Irving at 202-551-3321 if you have questions regarding comments on the financial statements and related matters. Please contact Sonia Bednarowski at 202-551-3666 or John Dana Brown at 202-551-3859 with any other questions. Sincerely, Division of Corporation Finance Office of Crypto Assets cc:Michael Prevoznik
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September 19, 2024
Michael Prevoznik
Chief Financial Officer
BTCS Inc.
9466 Georgia Avenue #124
Silver Spring, MD 20910
Re:BTCS Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Form 10-K for the Fiscal Year Ended December 31, 2023
Form 10-Q for Fiscal Quarter Ended June 30, 2024
File No. 001-40792
Dear Michael Prevoznik:
We have reviewed your filing and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-Q for Fiscal Quarter Ended June 30, 2024
General
1.Please confirm your understanding that:
•Our decision not to issue additional comments should not be interpreted to mean that
we either agree or disagree with your disclosure or responses, or, with respect to your
business operations, any conclusions you have made, positions you have taken, or
practices you have engaged in or may engage in.
•Completing our review of the filing does not foreclose the Commission from taking
any action or advancing any position with respect to the filing, the company, or the
company’s practices.
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.
September 19, 2024
Page 2
Please contact Bonnie Baynes at 202-551-4924 or David Irving at 202-551-3321 if you
have questions regarding comments on the financial statements and related matters. Please
contact Sonia Bednarowski at 202-551-3666 or John Dana Brown at 202-551-3859 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets
cc:Michael Prevoznik