SEC Comment Letter for Vicapsys Life Sciences, Inc. (VICP) (CIK 0001468639) (VICP) — Mar 27, 2020
Vicapsys Life Sciences, Inc. (VICP) (CIK 0001468639)
Date: March 27, 2020 · CIK: 0001468639 · Accession: 0000000000-20-002683
AI Filing Summary & Sentiment
File numbers found in text: 000-56145
Letter
March 27, 2020 Frances Toneguzzo Chief Executive Officer Vicapsys Life Sciences 1735 Buford Highway Ste. 215-113 Cumming, GA 30041 Re:Vicapsys Life Sciences, Inc. Amendment No. 1 to Registration Statement on Form 10-12G Filed on March 20, 2020 File No. 000-56145 Dear Ms. Toneguzzo: 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 10-12G/A Filed March 20, 2020 Financial Statements, page F-1 1.Please update the financial information in your filing to include your audited fiscal year ended December 31, 2019, in accordance with Rule 8-08 of Regulation S-X. 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 Tracie Mariner at 202-551-3744 or Mary Mast 202-551-3613 if you have questions regarding comments on the financial statements and related matters. Please contact Courtney Lindsay at 202-551-7237 or Suzanne Hayes at 202-551-3675 with any other questions.
FirstName LastNameFrances Toneguzzo Comapany NameVicapsys Life Sciences March 27, 2020 Page 2 FirstName LastName Frances Toneguzzo Vicapsys Life Sciences March 27, 2020 Page 2 Sincerely, Division of Corporation Finance Office of Life Sciences
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March 27, 2020
Frances Toneguzzo
Chief Executive Officer
Vicapsys Life Sciences
1735 Buford Highway
Ste. 215-113
Cumming, GA 30041
Re:Vicapsys Life Sciences, Inc.
Amendment No. 1 to Registration Statement on Form 10-12G
Filed on March 20, 2020
File No. 000-56145
Dear Ms. Toneguzzo:
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 10-12G/A Filed March 20, 2020
Financial Statements, page F-1
1.Please update the financial information in your filing to include your audited fiscal year
ended December 31, 2019, in accordance with Rule 8-08 of Regulation S-X.
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 Tracie Mariner at 202-551-3744 or Mary Mast 202-551-3613 if you
have questions regarding comments on the financial statements and related matters. Please
contact Courtney Lindsay at 202-551-7237 or Suzanne Hayes at 202-551-3675 with any other
questions.
FirstName LastNameFrances Toneguzzo
Comapany NameVicapsys Life Sciences
March 27, 2020 Page 2
FirstName LastName
Frances Toneguzzo
Vicapsys Life Sciences
March 27, 2020
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences