SEC Comment Letter 0000000000-24-012528 to Samsara Luggage, Inc. (SAML) (CIK 0001530163)
Samsara Luggage, Inc. (SAML) (CIK 0001530163)
Date: Nov. 12, 2024 · CIK: 0001530163 · Accession: 0000000000-24-012528
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File numbers found in text: 000-54649
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November 12, 2024
John-Paul Backwell
Chief Executive Officer and Director
Samsara Luggage, Inc.
6 Broadway, Suite 934
New York, NY 10004
Re:Samsara Luggage, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
Form 10-Q for Fiscal Quarter Ended March 31, 2024
Form 10-Q for Fiscal Quarter Ended June 30, 2024
File No. 000-54649
Dear John-Paul Backwell:
We issued a comment to you on the above captioned filings on October 21, 2024. As
of the date of this letter, this comment remains outstanding and unresolved. We expect you to
provide a complete, substantive response to this comment by November 26, 2024.
If you do not respond, we will, consistent with our obligations under the federal
securities laws, decide how we will seek to resolve material outstanding comments and
complete our review of your filings and your disclosure. Among other things, we may decide
to release publicly, through the agency's EDGAR system, all correspondence, including this
letter, relating to the review of your filings, consistent with the staff's decision to publicly
release comment and response letters relating to disclosure filings it has reviewed.
Please contact Valeria Franks at 202-551-7705 or Rufus Decker at 202-551-3769 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services