SEC Comment Letter 0000000000-24-001521 to SinglePoint Inc. (SING) (CIK 0001443611)
SinglePoint Inc. (SING) (CIK 0001443611)
Date: Feb. 8, 2024 · CIK: 0001443611 · Accession: 0000000000-24-001521
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File numbers found in text: 333-269516
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United States securities and exchange commission logo
February 8, 2024
William Ralston
Chief Executive Officer
SinglePoint Inc.
3104 E Camelback Rd #2137
Phoenix, AZ 85016
Re:SinglePoint Inc.
Post-Effective Amendment No.1 to Registration Statement on Form S-1
Filed January 24, 2024
File No. 333-269516
Dear William Ralston:
We have reviewed your post-effective amendment and have the following comment(s).
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a 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 registration statement and the information you
provide in response to this letter, we may have additional comments.
Post-Effective Amendment No.1 to Registration Statement on Form S-1, Filed January 24, 2024
General
1.It appears that you are attempting to rely on Instruction VII to Form S-1 to incorporate by
reference previously filed and future filings of Exchange Act reports. Because you have
not yet filed your Form 10-K for your most recently completed fiscal year, December 31,
2023, it appears that you have not satisfied the requirements of paragraph C of that
instruction. Please either file your Form 10-K, including the information required by Part
III, or revise your filing to include all disclosures required by Form S-1.
FirstName LastNameWilliam Ralston
Comapany NameSinglePoint Inc.
February 8, 2024 Page 2
FirstName LastName
William Ralston
SinglePoint Inc.
February 8, 2024
Page 2
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.
Please contact Nicholas Nalbantian at 202-551-7470 or Lilyanna Peyser at 202-551-3222
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Steven Older