SEC Comment Letter 0000000000-23-011778 to GOOD GAMING, INC. (GMER) (CIK 0001454742) (GMER)
GOOD GAMING, INC. (GMER) (CIK 0001454742)
Date: Oct. 26, 2023 · CIK: 0001454742 · Accession: 0000000000-23-011778
AI Filing Summary & Sentiment
File numbers found in text: 000-53949
Letter
United States securities and exchange commission logo October 26, 2023 Domenic Fontana Chief Financial Officer Good Gaming, Inc. 415 McFarlan Road, Suite 108 Kennett Square, PA 19348 Re:Good Gaming, Inc. Form 10-K for the fiscal year ended December 31, 2022 File No. 000-53949 Dear Domenic Fontana: We have limited our review of your filing to the financial statements and related disclosures 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-K for the fiscal year ended December 31, 2022 Report of Independent Registered Public Accounting Firm, page 20 1.We note the Report of your Independent Registered Public Accounting Firm does not opine on the financial statements at and for the year ended December 31, 2021. Please amend your Form 10-K to include a revised opinion from Victor Mokuolu, CPA PLLC. Also, considering the Form 10-K is forward incorporated into your Form S-8, ensure that your amendment includes a consent from your independent registered public accounting firm.
FirstName LastNameDomenic Fontana Comapany NameGood Gaming, Inc. October 26, 2023 Page 2 FirstName LastName Domenic Fontana Good Gaming, Inc. October 26, 2023 Page 2 In closing, 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 Chen Chen at 202-551-7351 or Kathleen Collins at 202-551-3499 with any questions. Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
October 26, 2023
Domenic Fontana
Chief Financial Officer
Good Gaming, Inc.
415 McFarlan Road, Suite 108
Kennett Square, PA 19348
Re:Good Gaming, Inc.
Form 10-K for the fiscal year ended December 31, 2022
File No. 000-53949
Dear Domenic Fontana:
We have limited our review of your filing to the financial statements and related
disclosures 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-K for the fiscal year ended December 31, 2022
Report of Independent Registered Public Accounting Firm, page 20
1.We note the Report of your Independent Registered Public Accounting Firm does not
opine on the financial statements at and for the year ended December 31, 2021. Please
amend your Form 10-K to include a revised opinion from Victor Mokuolu, CPA
PLLC. Also, considering the Form 10-K is forward incorporated into your Form S-8,
ensure that your amendment includes a consent from your independent registered public
accounting firm.
FirstName LastNameDomenic Fontana
Comapany NameGood Gaming, Inc.
October 26, 2023 Page 2
FirstName LastName
Domenic Fontana
Good Gaming, Inc.
October 26, 2023
Page 2
In closing, 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 Chen Chen at 202-551-7351 or Kathleen Collins at 202-551-3499 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Technology