Correspondence 0001493152-23-043416 from GOOD GAMING, INC. (GMER) (CIK 0001454742) (GMER)
GOOD GAMING, INC. (GMER) (CIK 0001454742)
Date: Dec. 1, 2023 · CIK: 0001454742 · Accession: 0001493152-23-043416
AI Filing Summary & Sentiment
File numbers found in text: 000-53949
Letter
VIA EDGAR SUBMISSION Securities and Exchange Commissions Division of Corporation Finance Office of Technology F Street, N.E. Washington, DC 20549 Attention: Kathleen Collins Re: Good Gaming, Inc. Form 10-K for the fiscal year ended December 31, 2022 File No. 000-53949
Dear Ms. Collins:
This letter is respectfully submitted in response to the Security and Exchange Commission (SEC) request to amend Good Gaming, Inc.’s (the “Company”) Form 10K for the fiscal year ended December 31, 2022, to include a revised opinion from the auditor to include an opinion on the financial statements for the year ended December 31, 2021 and a consent for Form S-8 from the Independent Registered Public Accounting Firm.
Please note that Good Gaming, Inc. filed a Form 10 K/A on November 16, 2023, including the audit opinion for the requested period ending December 31, 2021, and the opinion for the period ending December 31, 2022. However, the Company failed to include the auditor’s consent which was required to cover the outstanding registration statements on Form S-8.
The Company is filinge another Form 10K/A on December 1, 2023, including exhibit 23.1, Consent of Independent Registered Public Accounting Firm, detailing the consent for all applicable registration statements on Form S-8. Also, note that we withdrew the registration statement on Form S-8 which was inadvertently filed.
If you have any questions or require any further information regarding the response containing this letter, please do not hesitate to contact me a domenic.fontana@viaoneservices.com or our attorney Arthur Marcus, at 212-930-9700..
Sincerely,
/s/
Domenic Fontana
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CORRESP
1
filename1.htm
Good
Gaming, Inc.
415
McFarlan Road
Suite
108
Kennett
Square, PA 19348
December
1, 2023
VIA
EDGAR SUBMISSION
Securities
and Exchange Commissions
Division
of Corporation Finance Office of Technology
100
F Street, N.E.
Washington,
DC 20549
Attention:
Kathleen Collins
Re:
Good Gaming, Inc. Form 10-K for the fiscal year ended December 31, 2022 File No. 000-53949
Dear
Ms. Collins:
This
letter is respectfully submitted in response to the Security and Exchange Commission (SEC) request to amend Good Gaming, Inc.’s
(the “Company”) Form 10K for the fiscal year ended December 31, 2022, to include a revised opinion from the auditor to include
an opinion on the financial statements for the year ended December 31, 2021 and a consent for Form S-8 from the Independent Registered
Public Accounting Firm.
Please
note that Good Gaming, Inc. filed a Form 10 K/A on November 16, 2023, including the audit opinion for the requested period ending December
31, 2021, and the opinion for the period ending December 31, 2022. However, the Company failed to include the auditor’s consent
which was required to cover the outstanding registration statements on Form S-8.
The
Company is filinge another Form 10K/A on December 1, 2023, including exhibit 23.1, Consent of Independent Registered Public Accounting
Firm, detailing the consent for all applicable registration statements on Form S-8. Also, note that we withdrew the registration statement
on Form S-8 which was inadvertently filed.
If
you have any questions or require any further information regarding the response containing this letter, please do not hesitate to contact
me a domenic.fontana@viaoneservices.com or our attorney Arthur Marcus, at 212-930-9700..
Sincerely,
/s/
Domenic Fontana
Domenic
Fontana
Chief
Financial Officer and Director