SEC Comment Letter 0000000000-23-004562 to FUEL DOCTOR HOLDINGS, INC. (CHEV) (CIK 0001459188) (CHEV)
FUEL DOCTOR HOLDINGS, INC. (CHEV) (CIK 0001459188)
Date: May 3, 2023 · CIK: 0001459188 · Accession: 0000000000-23-004562
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File numbers found in text: 000-56253
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United States securities and exchange commission logo
May 3, 2023
Gadi Levin
Chief Financial Officer
Fuel Doctor Holdings, Inc.
20 Raul Wallenberg Street
Tel Aviv, Israel
Re:Fuel Doctor Holdings, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Filed February 22, 2023
File No. 000-56253
Dear Gadi Levin:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments 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 our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2022
Report of Independent Registered Public Accounting Firm, page F-1
1.Please amend your filing to include a conformed signature in the audit report for the
years ended December 31, 2022 and December 31, 2021, and confirm to us that you
received a signed report from the auditor. In doing so, ensure the amendment includes the
entirety of Item 8 and appropriate updated certifications that refer to the Form 10-K/A.
Signatures, page 16
2.Please also have your principal financial officer sign the Form 10-K/A. Refer
to General Instructions D(2)(a) of Form 10-K.
FirstName LastNameGadi Levin
Comapany NameFuel Doctor Holdings, Inc.
May 3, 2023 Page 2
FirstName LastName
Gadi Levin
Fuel Doctor Holdings, Inc.
May 3, 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.
You may contact Abe Friedman at 202-551-8298 or Theresa Brillant at 202-551-
3307 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services