SEC Comment Letter for Contango Silver & Gold Inc. (CTGO) (CIK 0001502377) (CTGO) — Mar 2, 2017
Contango Silver & Gold Inc. (CTGO) (CIK 0001502377)
Date: March 2, 2017 · CIK: 0001502377 · Accession: 0000000000-17-007100
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop: 3561 March 2 , 2017 Via E -Mail Ms. Leah Gaines Chief Financial Officer Contango Ore, Inc. 3700 B uffalo Speedway, Suite 925 Houston, Texas 77098
Re: Contango Ore, Inc. Form 10-K for t he Fiscal Year Ended June 30, 2016 Filed August 25, 2016 File No. 001 -35770
Dear Ms. Gaines :
We have reviewed your filing an d have the following comment . In our comment , we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment , we may have additional comments.
Form 10 -K for the Fis cal Year Ended June 30, 2016
Item 9A. Controls and Procedures, page 35
1. Please amend your Form 10 -K to include management’s report on internal control over financial reporting in accordance with Item 308(a) of Regulation S -K. In doing so, please also file updated certifications that refer to the Form 10 -K/A.
We remind you that the company and its mana gement are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Leah Gaines Contango Ore, Inc. March 2 , 2017 Page 2
You may contact Joanna Lam at (202) 551 -3476 or Raj Rajan at (202) 551 -3388 if you have questions regarding comments on the financial statements and related matters.
Sincerely,
/s/Craig Arakawa
Show Raw Text
Mail Stop: 3561
March 2 , 2017
Via E -Mail
Ms. Leah Gaines
Chief Financial Officer
Contango Ore, Inc.
3700 B uffalo Speedway, Suite 925
Houston, Texas 77098
Re: Contango Ore, Inc.
Form 10-K for t he Fiscal Year Ended June 30, 2016
Filed August 25, 2016
File No. 001 -35770
Dear Ms. Gaines :
We have reviewed your filing an d have the following comment . In our comment , we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment , we may have additional comments.
Form 10 -K for the Fis cal Year Ended June 30, 2016
Item 9A. Controls and Procedures, page 35
1. Please amend your Form 10 -K to include management’s report on internal control over
financial reporting in accordance with Item 308(a) of Regulation S -K. In doing so, please
also file updated certifications that refer to the Form 10 -K/A.
We remind you that the company and its mana gement are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Leah Gaines
Contango Ore, Inc.
March 2 , 2017
Page 2
You may contact Joanna Lam at (202) 551 -3476 or Raj Rajan at (202) 551 -3388 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
/s/Craig Arakawa
Craig Arakawa
Branch Chief
Office of Beverages, Apparel, and
Mining