SEC Comment Letter 0000000000-23-012217 to GOOD GAMING, INC. (GMER) (CIK 0001454742) (GMER)
GOOD GAMING, INC. (GMER) (CIK 0001454742)
Date: Nov. 7, 2023 · CIK: 0001454742 · Accession: 0000000000-23-012217
AI Filing Summary & Sentiment
File numbers found in text: 000-53949
Letter
United States securities and exchange commission logo November 7, 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 and Form 10-K/A for the fiscal year ended December 31, 2022 File No. 000-53949 Dear Domenic Fontana: We have reviewed your amended Form 10-K 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. Unless we note otherwise, any references to prior comments are to comments in our October 26, 2023 letter. Form 10-K/A for the fiscal year ended December 31, 2022 General 1.We note that your amended Form 10-K includes only the revised report of your independent registered public accounting firm without the corresponding financial statements. Please file an amended Form 10-K to include the entire Item 8 requirements (i.e. report of your independent public accounting firm and the full set of financial statements) as required by Exchange Act Rule 12b-15. Note that the amended filing is to be accompanied by all certifications, updated as appropriate. In addition, considering the Form 10-K is forward incorporated into your Form S-8 filing, as previously requested, ensure that your amendment includes a consent from your independent registered public accounting firm.
FirstName LastNameDomenic Fontana Comapany NameGood Gaming, Inc. November 7, 2023 Page 2 FirstName LastName Domenic Fontana Good Gaming, Inc. November 7, 2023 Page 2 Please contact Chen Chen at 202-551-7351 or Kathleen Collins at 202-551-3499 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
November 7, 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 and Form 10-K/A for the fiscal year ended December 31, 2022
File No. 000-53949
Dear Domenic Fontana:
We have reviewed your amended Form 10-K 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. Unless
we note otherwise, any references to prior comments are to comments in our October 26,
2023 letter.
Form 10-K/A for the fiscal year ended December 31, 2022
General
1.We note that your amended Form 10-K includes only the revised report of your
independent registered public accounting firm without the corresponding financial
statements. Please file an amended Form 10-K to include the entire Item 8 requirements
(i.e. report of your independent public accounting firm and the full set of financial
statements) as required by Exchange Act Rule 12b-15. Note that the amended filing is to
be accompanied by all certifications, updated as appropriate. In addition, considering the
Form 10-K is forward incorporated into your Form S-8 filing, as previously requested,
ensure that your amendment includes a consent from your independent registered public
accounting firm.
FirstName LastNameDomenic Fontana
Comapany NameGood Gaming, Inc.
November 7, 2023 Page 2
FirstName LastName
Domenic Fontana
Good Gaming, Inc.
November 7, 2023
Page 2
Please contact Chen Chen at 202-551-7351 or Kathleen Collins at 202-551-3499 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Technology