SEC Comment Letter for Golden Matrix Group, Inc. (GMGI) (CIK 0001437925) (MRDN) — Oct 31, 2013
Golden Matrix Group, Inc. (GMGI) (CIK 0001437925)
Date: Oct. 31, 2013 · CIK: 0001437925 · Accession: 0000000000-13-059795
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-54840
Letter
October 3 0, 2013 Via E-mail Dhugald Pinchin President Source Gold Corp. 1155 Camino Del Mar #162 Del Mar, CA 92014
Re: Source Gold Corp. Form 8 -K Filed October 25 , 2013 File No. 000-54840
Dear Mr. Pinchin :
We have reviewed your filing an d have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter within five busines s days by amending your filing or by advising us when you will provide the requested response. If you do not believe our comments apply to your facts and circumstances or do not belie ve an amendment is appropriate, please tell us why in your res ponse.
After reviewing any amendment to your filing and the information you provide in response to these comments, we may have additional comments.
Form 8 -K filed October 25, 2013
1. We note you engaged Anton & Chia (A&C) on December 12, 2012 based on th e Form 8-K filed January 9, 2013. Please amend to revise paragraphs 1 and 2 to clearly state the length of time A&C served as your independent registered accountants and that A&C did not issue a report on your consolidated financial statements.
2. Please revise paragraph 4 to clearly define the period during A&C’s appointment which you attest there were no disagreements. See Item 304(a)(1)(iv) of Regulation S -K.
3. Please be sure to include a revised letter from A&C stating the extent to which it agrees to the statements made by you in your amendment to the Form 8 -K.
Dhugald Pinchin Source Gold Corp. October 3 0, 2013 Page 2
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable Exchange Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of t he disclosures they have made.
In responding to our comments, please provide a written statement from the company acknowledging that:
The company is responsible for the adequacy and accuracy of the disclosure in the filing;
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
The company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have questions regarding these comments and related matters , please contact me at 202-551-3796 .
Sincerely,
/s/ Myra Moosariparambil
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October 3 0, 2013 Via E-mail Dhugald Pinchin President Source Gold Corp. 1155 Camino Del Mar #162 Del Mar, CA 92014 Re: Source Gold Corp. Form 8 -K Filed October 25 , 2013 File No. 000-54840 Dear Mr. Pinchin : We have reviewed your filing an d have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter within five busines s days by amending your filing or by advising us when you will provide the requested response. If you do not believe our comments apply to your facts and circumstances or do not belie ve an amendment is appropriate, please tell us why in your res ponse. After reviewing any amendment to your filing and the information you provide in response to these comments, we may have additional comments. Form 8 -K filed October 25, 2013 1. We note you engaged Anton & Chia (A&C) on December 12, 2012 based on th e Form 8-K filed January 9, 2013. Please amend to revise paragraphs 1 and 2 to clearly state the length of time A&C served as your independent registered accountants and that A&C did not issue a report on your consolidated financial statements. 2. Please revise paragraph 4 to clearly define the period during A&C’s appointment which you attest there were no disagreements. See Item 304(a)(1)(iv) of Regulation S -K. 3. Please be sure to include a revised letter from A&C stating the extent to which it agrees to the statements made by you in your amendment to the Form 8 -K. Dhugald Pinchin Source Gold Corp. October 3 0, 2013 Page 2 We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable Exchange Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of t he disclosures they have made. In responding to our comments, please provide a written statement from the company acknowledging that: The company is responsible for the adequacy and accuracy of the disclosure in the filing; Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and The company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. If you have questions regarding these comments and related matters , please contact me at 202-551-3796 . Sincerely, /s/ Myra Moosariparambil Myra Moosariparambil Staff Accountant