Correspondence 0001017386-23-000224 from FUEL DOCTOR HOLDINGS, INC. (CHEV) (CIK 0001459188) (CHEV)
FUEL DOCTOR HOLDINGS, INC. (CHEV) (CIK 0001459188)
Date: May 18, 2023 · CIK: 0001459188 · Accession: 0001017386-23-000224
AI Filing Summary & Sentiment
File numbers found in text: 000-56253
Letter
United States Securities and Exchange Commission Division of Corporate Finance RE: Fuel Doctor Holdings, Inc. (the “Company”) Amendment No. 1 to Form 10-K Fiscal Year Ended December 31, 2022 Filed February 22, 2023 File No. 000-56253
Dear Division of Corporate Finance Staff:
On behalf of Fuel Doctor Holdings, Inc. (the "Company"), I am pleased to provide a response to the Staff’s May 3, 2023 comments on the above-referenced Form 10-K The numbered paragraphs and headings below correspond to those set forth in the May 3, 2023 Comment Letter. Each of the Staff’s comments is set forth in italics, followed by the Company’s response to each comment.
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.
Response: The Company’s Form 10-K/A contains the entirety of Item 8 including a conformed signature in the audit report. Company also confirms that it has received a signed report from the auditor. In addition, the Form 10-K/A contains updated certifications.
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.
Response: The Company’s Form 10-K/A contains a signature of the principal financial officer.
If you have any questions, please do not hesitate to contact me at (917) 596-0905.
Sincerely,
/s/ Paul Goodman
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CORRESP 1 filename1.htm CYRULI SHANKS & ZIZMOR, LLP 420 Lexington Avenue Suite 2320 New York, NY 10170 May 18, 2022 United States Securities and Exchange Commission Division of Corporate Finance Washington, DC 20549 RE: Fuel Doctor Holdings, Inc. (the “Company”) Amendment No. 1 to Form 10-K Fiscal Year Ended December 31, 2022 Filed February 22, 2023 File No. 000-56253 Dear Division of Corporate Finance Staff: On behalf of Fuel Doctor Holdings, Inc. (the "Company"), I am pleased to provide a response to the Staff’s May 3, 2023 comments on the above-referenced Form 10-K The numbered paragraphs and headings below correspond to those set forth in the May 3, 2023 Comment Letter. Each of the Staff’s comments is set forth in italics, followed by the Company’s response to each comment. 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. Response: The Company’s Form 10-K/A contains the entirety of Item 8 including a conformed signature in the audit report. Company also confirms that it has received a signed report from the auditor. In addition, the Form 10-K/A contains updated certifications. 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. Response: The Company’s Form 10-K/A contains a signature of the principal financial officer. If you have any questions, please do not hesitate to contact me at (917) 596-0905. Sincerely, /s/ Paul Goodman Via: EDGAR