SEC Comment Letter 0000000000-23-006416 to AMERIGUARD SECURITY SERVICES, INC. (AGSS) (CIK 0001514443) (AGSS)
AMERIGUARD SECURITY SERVICES, INC. (AGSS) (CIK 0001514443)
Date: June 14, 2023 · CIK: 0001514443 · Accession: 0000000000-23-006416
AI Filing Summary & Sentiment
File numbers found in text: 333-173039, 333-271200
Letter
United States securities and exchange commission logo June 14, 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 Amendment No. 1 to Form 10-K for Fiscal Year ended December 31, 2022 Filed May 24, 2023 File No. 333-173039 Response Dated May 22, 2023 Dear Lawrence Garcia: We have reviewed your May 22, 2023 response to our comment letter 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 apples to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our May 4, 2023 letter. Amendment No. 1 to 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 and Quarterly Report on Form 10-Q to address our comments on the financial statements and related disclosures included in Amendment No. 1 to your registration statement on Form S-1, as filed on May 19, 2023 (File No. 333-271200). If you do not believe any changes are required, please explain why. Prior to filing your amended Form 10-K and 10-Q, as applicable, please provide us with your proposed revisions to these filings.
FirstName LastNameLawrence Garcia Comapany NameAmeriGuard Security Services, Inc. June 14, 2023 Page 2 FirstName LastName Lawrence Garcia AmeriGuard Security Services, Inc. June 14, 2023 Page 2 You may contact Patrick Kuhn at (202) 551-3308 or Linda Cvrkel at (202) 551-3813 if you have any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
June 14, 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
Amendment No. 1 to Form 10-K for Fiscal Year ended December 31, 2022
Filed May 24, 2023
File No. 333-173039
Response Dated May 22, 2023
Dear Lawrence Garcia:
We have reviewed your May 22, 2023 response to our comment letter 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 apples to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
May 4, 2023 letter.
Amendment No. 1 to 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 and Quarterly Report on Form 10-Q to address our comments on
the financial statements and related disclosures included in Amendment No. 1 to your
registration statement on Form S-1, as filed on May 19, 2023 (File No. 333-271200). If
you do not believe any changes are required, please explain why. Prior to filing your
amended Form 10-K and 10-Q, as applicable, please provide us with your proposed
revisions to these filings.
FirstName LastNameLawrence Garcia
Comapany NameAmeriGuard Security Services, Inc.
June 14, 2023 Page 2
FirstName LastName
Lawrence Garcia
AmeriGuard Security Services, Inc.
June 14, 2023
Page 2
You may contact Patrick Kuhn at (202) 551-3308 or Linda Cvrkel at (202) 551-3813 if
you have any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services