Correspondence 0001829126-23-003735 from AMERIGUARD SECURITY SERVICES, INC. (AGSS) (CIK 0001514443) (AGSS)
AMERIGUARD SECURITY SERVICES, INC. (AGSS) (CIK 0001514443)
Date: May 24, 2023 · CIK: 0001514443 · Accession: 0001829126-23-003735
AI Filing Summary & Sentiment
File numbers found in text: 333-173039, 333-271200
Letter
Via Edgar Division of Corporation Finance Attention: Patrick Kuhn Re: AmeriGuard Security Services, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Filed March 30, 2023 File No. 333-173039
Dear Sir or Madam:
Ameriguard Security Services, Inc. (the “Company”) is hereby responding to your recent review letter addressed to Lawrence Garcia, Chief Executive Officer of the Company, dated May 4, 2023 (the “SEC Letter”), and is filing an amendment (the “Amendment”) to the Annual report on Form 10-K (the “10-K”). This response letter addresses the concern you have expressed. The following numbered response correspond to the comment number in the SEC Letter.
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.
We have made all of the corresponding edits to our disclosure in the Amendment on Form 10-K/A to address the comments regarding our Form S-1.
Please direct your correspondence regarding this matter to the undersigned.
Very
truly yours,
/s/
Lawrence Garcia
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Ameriguard
Security Services, Inc.
5470
W. Spruce Avenue, Suite 102
Fresno,
CA 93722
May
22, 2023
Via
Edgar
United
State Securities and Exchange Commission
Division
of Corporation Finance
100
F. Street, N.E.
Washington,
DC 20549
Attention:
Patrick
Kuhn
Linda
Cvrkel
Jennie
Beysolow
Jennifer
López Molina
Re:
AmeriGuard Security Services, Inc.
Form
10-K for Fiscal Year Ended December 31, 2022
Filed
March 30, 2023
File
No. 333-173039
Dear
Sir or Madam:
Ameriguard
Security Services, Inc. (the “Company”) is hereby responding to your recent review letter addressed to Lawrence Garcia, Chief
Executive Officer of the Company, dated May 4, 2023 (the “SEC Letter”), and is filing an amendment (the “Amendment”)
to the Annual report on Form 10-K (the “10-K”). This response letter addresses the concern you have expressed. The following
numbered response correspond to the comment number in the SEC Letter.
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.
We
have made all of the corresponding edits to our disclosure in the Amendment on Form 10-K/A to address the comments regarding our Form
S-1.
Please
direct your correspondence regarding this matter to the undersigned.
Very
truly yours,
/s/
Lawrence Garcia
Lawrence
Garcia