SEC Comment Letter 0000000000-24-005926 to MCX Technologies Corp (MCCX) (CIK 0001535079)
MCX Technologies Corp (MCCX) (CIK 0001535079)
Date: May 22, 2024 · CIK: 0001535079 · Accession: 0000000000-24-005926
AI Filing Summary & Sentiment
File numbers found in text: 000-54918
Letter
United States securities and exchange commission logo May 22, 2024 Gregg Budoi Interim Chief Financial Officer MCX Technologies Corp 176 South Capital Blvd. Boise, Idaho 83702 Re:MCX Technologies Corp Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 000-54918 Dear Gregg Budoi: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2023 Financial Statements, page F-1 1.Please note that your Form 10-K is considered delinquent since the annual financial statements have not been audited by an independent accountant registered with the PCAOB. As such, you should check “No” on the cover page to indicate that you have not filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months. Please amend your Form 10-K to include an audit opinion from a PCAOB independent registered public accounting firm as soon as practically possible. Refer to Rule 2-02 of Regulation S-X. In addition, your Form 10-Q for the quarterly period ended March 31, 2024 is delinquent, as Form 12b-25 permits an extension of only five calendar days from the prescribed due date. Please file your Form 10-Q for the quarterly period ended March 31, 2024 as soon as practically possible. Refer to Rule 8-03 of Regulation S-X. 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 LastNameGregg Budoi Comapany NameMCX Technologies Corp May 22, 2024 Page 2 FirstName LastName Gregg Budoi MCX Technologies Corp May 22, 2024 Page 2 Please contact Melissa Walsh at 202-551-3224 or Stephen Krikorian at 202-551-3488 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Christopher Rowlison
Show Raw Text
United States securities and exchange commission logo
May 22, 2024
Gregg Budoi
Interim Chief Financial Officer
MCX Technologies Corp
176 South Capital Blvd.
Boise, Idaho 83702
Re:MCX Technologies Corp
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 000-54918
Dear Gregg Budoi:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2023
Financial Statements, page F-1
1.Please note that your Form 10-K is considered delinquent since the annual financial
statements have not been audited by an independent accountant registered with the
PCAOB. As such, you should check “No” on the cover page to indicate that you have not
filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act
of 1934 during the preceding 12 months. Please amend your Form 10-K to include an
audit opinion from a PCAOB independent registered public accounting firm as soon as
practically possible. Refer to Rule 2-02 of Regulation S-X. In addition, your Form 10-Q
for the quarterly period ended March 31, 2024 is delinquent, as Form 12b-25 permits an
extension of only five calendar days from the prescribed due date. Please file your Form
10-Q for the quarterly period ended March 31, 2024 as soon as practically possible. Refer
to Rule 8-03 of Regulation S-X.
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 LastNameGregg Budoi
Comapany NameMCX Technologies Corp
May 22, 2024 Page 2
FirstName LastName
Gregg Budoi
MCX Technologies Corp
May 22, 2024
Page 2
Please contact Melissa Walsh at 202-551-3224 or Stephen Krikorian at 202-551-3488
with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Christopher Rowlison