SEC Comment Letter 0000000000-23-004663 to AMERIGUARD SECURITY SERVICES, INC. (AGSS) (CIK 0001514443) (AGSS)
AMERIGUARD SECURITY SERVICES, INC. (AGSS) (CIK 0001514443)
Date: May 4, 2023 · CIK: 0001514443 · Accession: 0000000000-23-004663
AI Filing Summary & Sentiment
File numbers found in text: 333-173039, 333-271200
Letter
United States securities and exchange commission logo May 4, 2023 Lawrence Garcia Chief Executive Officer AmeriGuard Security Services, Inc. 5470 W Spruce Avenue Suite 102 Fresno CA 93722 Re:AmeriGuard Security Services, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Filed March 30, 2023 File No. 333-173039 Dear Lawrence Garcia: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Our comment, asks you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 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 Fiscal Year Ended December 31, 2022 General 1.Please revise the financial statements and related disclosures included in your Annual Report on Form 10-K to address our comments on the financial statements and related disclosures included in your registration statement on Form S-1 as filed on April 10, 2023 (File No. 333-271200). If you do not believe any changes are required, please explain why.
In closing, 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.
FirstName LastNameLawrence Garcia Comapany NameAmeriGuard Security Services, Inc. May 4, 2023 Page 2 FirstName LastName Lawrence Garcia AmeriGuard Security Services, Inc. May 4, 2023 Page 2 You may contact Patrick Kuhn at (202) 551-3308 or Linda Cvrkel at (202) 551-3813 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
Show Raw Text
United States securities and exchange commission logo
May 4, 2023
Lawrence Garcia
Chief Executive Officer
AmeriGuard Security Services, Inc.
5470 W Spruce Avenue Suite 102
Fresno CA 93722
Re:AmeriGuard Security Services, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Filed March 30, 2023
File No. 333-173039
Dear Lawrence Garcia:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. Our comment, asks you to provide us with
information so we may better understand your disclosure.
Please respond to this comment 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
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 Fiscal Year Ended December 31, 2022
General
1.Please revise the financial statements and related disclosures included in your Annual
Report on Form 10-K to address our comments on the financial statements and related
disclosures included in your registration statement on Form S-1 as filed on April 10, 2023
(File No. 333-271200). If you do not believe any changes are required, please explain
why.
In closing, 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.
FirstName LastNameLawrence Garcia
Comapany NameAmeriGuard Security Services, Inc.
May 4, 2023 Page 2
FirstName LastName
Lawrence Garcia
AmeriGuard Security Services, Inc.
May 4, 2023
Page 2
You may contact Patrick Kuhn at (202) 551-3308 or Linda Cvrkel at (202) 551-3813 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services