SEC Comment Letter for Sow Good Inc. (SOWG) (CIK 0001490161) (SOWG) — Jan 14, 2015
Sow Good Inc. (SOWG) (CIK 0001490161)
Date: Jan. 14, 2015 · CIK: 0001490161 · Accession: 0000000000-15-001921
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File numbers found in text: 000-53952
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January 14, 2015 Via E -mail Mr. James Moe Chief Financial Officer Black Ridge Oil & Gas, Inc. 10275 Wayzata Blvd., Suite 100 Minnetonka, Minnesota 55305 Re: Black Ridge Oil & Gas, Inc. Form 10 -K for the Fiscal Year ended December 31, 2013 Filed March 27, 2014 File No. 000-53952 Dear Mr. Moe : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Karl Hiller Karl Hiller Branch Chief