SEC Comment Letter 0000000000-23-012614 to GOOD GAMING, INC. (GMER) (CIK 0001454742) (GMER)
GOOD GAMING, INC. (GMER) (CIK 0001454742)
Date: Nov. 16, 2023 · CIK: 0001454742 · Accession: 0000000000-23-012614
AI Filing Summary & Sentiment
File numbers found in text: 000-53949
Referenced dates: October 26, 2023
Letter
United States securities and exchange commission logo November 16, 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 Form 10-K/A in response to our comment letter 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 Form 10-K and 10-K/A for the fiscal year ended December 31, 2022 General 1.As requested in our letters dated October 26, 2023 and November 7, 2023, please revise to include the consent of your auditor for inclusion of their opinion in your Form S-8 registration statement, or explain why you believe such consent is not required. 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 16, 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 Form 10-K/A in response to our comment letter 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 Form 10-K and 10-K/A for the fiscal year ended December 31, 2022
General
1.As requested in our letters dated October 26, 2023 and November 7, 2023, please revise to
include the consent of your auditor for inclusion of their opinion in your Form S-8
registration statement, or explain why you believe such consent is not required.
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