Correspondence 0001829126-23-006124 from AMERIGUARD SECURITY SERVICES, INC. (AGSS) (CIK 0001514443) (AGSS)
AMERIGUARD SECURITY SERVICES, INC. (AGSS) (CIK 0001514443)
Date: Sept. 15, 2023 · CIK: 0001514443 · Accession: 0001829126-23-006124
AI Filing Summary & Sentiment
File numbers found in text: 333-173039, 333-271200
Letter
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
Re: AmeriGuard Security Services, Inc.
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.
Have made the updates to our financial statements as well as related disclosures (pages 2&7/Note 9) in relation to the comments on Form S-1.
Lawrence Garcia
AmeriGuard Security Services, Inc.
September 15, 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
Show Raw Text
CORRESP
1
filename1.htm
September
15, 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.
Have
made the updates to our financial statements as well as related disclosures (pages 2&7/Note 9) in relation to the comments on
Form S-1.
Lawrence Garcia
AmeriGuard Security Services, Inc.
September 15, 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