SEC Comment Letter 0000000000-23-012957 to Commonwealth Income & Growth Fund VII, LP (CIK 0001450335)
Commonwealth Income & Growth Fund VII, LP (CIK 0001450335)
Date: Nov. 28, 2023 · CIK: 0001450335 · Accession: 0000000000-23-012957
AI Filing Summary & Sentiment
File numbers found in text: 333-156357
Letter
United States securities and exchange commission logo November 28, 2023 Kimberly Springsteen-Abbott Chief Executive Officer Commonwealth Income & Growth Fund VII, LP 4532 US Highway 19, Suite 200 New Port Richey, FL 34652 Re:Commonwealth Income & Growth Fund VII, LP Form 8-K filed November 28, 2023 File No. 333-156357 Dear Kimberly Springsteen-Abbott: 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 8-K filed November 28, 2023 Item 4.02 Non-Reliance on Previously Issued Financial Statements, page 2 1.Please amend your report to include a brief description of the facts underlying your conclusion regarding non-reliance in accordance with Item 4.02(a)(2). Your revised disclosure should describe the accounting error you identified and to the extent known its effects on your financial statements, as well as the periods impacted.
FirstName LastNameKimberly Springsteen-Abbott Comapany NameCommonwealth Income & Growth Fund VII, LP November 28, 2023 Page 2 FirstName LastName Kimberly Springsteen-Abbott Commonwealth Income & Growth Fund VII, LP November 28, 2023 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 Abe Friedman at 202-551-8298 or Lyn Shenk at 202-551-3380 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
November 28, 2023
Kimberly Springsteen-Abbott
Chief Executive Officer
Commonwealth Income & Growth Fund VII, LP
4532 US Highway 19, Suite 200
New Port Richey, FL 34652
Re:Commonwealth Income & Growth Fund VII, LP
Form 8-K filed November 28, 2023
File No. 333-156357
Dear Kimberly Springsteen-Abbott:
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 8-K filed November 28, 2023
Item 4.02 Non-Reliance on Previously Issued Financial Statements, page 2
1.Please amend your report to include a brief description of the facts underlying
your conclusion regarding non-reliance in accordance with Item 4.02(a)(2). Your
revised disclosure should describe the accounting error you identified and to the extent
known its effects on your financial statements, as well as the periods impacted.
FirstName LastNameKimberly Springsteen-Abbott
Comapany NameCommonwealth Income & Growth Fund VII, LP
November 28, 2023 Page 2
FirstName LastName
Kimberly Springsteen-Abbott
Commonwealth Income & Growth Fund VII, LP
November 28, 2023
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 Abe Friedman at 202-551-8298 or Lyn Shenk at 202-551-3380 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services