SEC Comment Letter for Green Stream Holdings Inc. (GSFI) (CIK 0001437476) (GSFI) — Jan 22, 2020
Green Stream Holdings Inc. (GSFI) (CIK 0001437476)
Date: Jan. 22, 2020 · CIK: 0001437476 · Accession: 0000000000-20-000536
AI Filing Summary & Sentiment
File numbers found in text: 024-11086
Referenced dates: January 14, 2020
Letter
January 22, 2020 Madeline Cammarata President and CEO Green Stream Holdings Inc. 22809 Pacific Coast Highway Malibu, California 90265 Re:Green Stream Holdings Inc. Form 1-A/A filed on December 31, 2019 Response Letter dated January 14, 2020 File No. 024-11086 Dear Ms. Cammarata: We have reviewed your amended offering statement 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 letter by amending your offering statement and providing the requested information. 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 offering statement and the information you provide in response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 8, 2020 letter. Form 1-A/A filed on December 31, 2019 Correspondence letter filed on January 14, 2020 Consolidated financial statements - April, 30, 2019, page 1 1.We note the unaudited consolidated financial statements for the years ended April 30, 2019 and 2018 that were provided as an annex to your correspondence letter dated January 14, 2020. Please revise your financial statements in your next amendment to address the following:
1) Provide a supplemental disclosure of cash flow information for the non-cash contribution of fixed assets-net and other assets for stock. 2) Ensure each category in your consolidated statements of changes in stockholders' equity/ (deficit) foots and cross-foots to the corresponding amount in the total
FirstName LastNameMadeline Cammarata Comapany NameGreen Stream Holdings Inc. January 22, 2020 Page 2 FirstName LastName Madeline Cammarata Green Stream Holdings Inc. January 22, 2020 Page 2 shareholders' equity (deficit) column. 3) Provide an explanation of the cancellation of debt category in the consolidated statements of changes in stockholders' equity/ (deficit).
You may contact Peter McPhun at 202-551-3581 or Eric McPhee at 202-551-3693 if you have questions regarding comments on the financial statements and related matters. Please contact Jim Lopez at 202-551-3536 or Brigitte Lippmann at 202-551-3713 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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January 22, 2020
Madeline Cammarata
President and CEO
Green Stream Holdings Inc.
22809 Pacific Coast Highway
Malibu, California 90265
Re:Green Stream Holdings Inc.
Form 1-A/A filed on December 31, 2019
Response Letter dated January 14, 2020
File No. 024-11086
Dear Ms. Cammarata:
We have reviewed your amended offering statement 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 letter by amending your offering statement and providing the
requested information. 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 offering statement and the information you
provide in response to this comment, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our January 8, 2020 letter.
Form 1-A/A filed on December 31, 2019
Correspondence letter filed on January 14, 2020
Consolidated financial statements - April, 30, 2019, page 1
1.We note the unaudited consolidated financial statements for the years ended April 30,
2019 and 2018 that were provided as an annex to your correspondence letter dated
January 14, 2020. Please revise your financial statements in your next amendment to
address the following:
1) Provide a supplemental disclosure of cash flow information for the non-cash
contribution of fixed assets-net and other assets for stock.
2) Ensure each category in your consolidated statements of changes in stockholders'
equity/ (deficit) foots and cross-foots to the corresponding amount in the total
FirstName LastNameMadeline Cammarata
Comapany NameGreen Stream Holdings Inc.
January 22, 2020 Page 2
FirstName LastName
Madeline Cammarata
Green Stream Holdings Inc.
January 22, 2020
Page 2
shareholders' equity (deficit) column.
3) Provide an explanation of the cancellation of debt category in the consolidated
statements of changes in stockholders' equity/ (deficit).
You may contact Peter McPhun at 202-551-3581 or Eric McPhee at 202-551-3693 if you
have questions regarding comments on the financial statements and related matters. Please
contact Jim Lopez at 202-551-3536 or Brigitte Lippmann at 202-551-3713 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction