SEC Comment Letter 0000000000-23-012524 to Free Flow, Inc. (FFLO) (CIK 0001543652) (FFLO)
Free Flow, Inc. (FFLO) (CIK 0001543652)
Date: Nov. 15, 2023 · CIK: 0001543652 · Accession: 0000000000-23-012524
AI Filing Summary & Sentiment
File numbers found in text: 000-54868
Letter
United States securities and exchange commission logo November 15, 2023 Sabir Saleem Chief Executive Officer, Chief Financial and Accounting Officer Free Flow, Inc. 6269 Caledon Road King George, VA 22485 Re:Free Flow, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 File No. 000-54868 Dear Sabir Saleem: We have reviewed your filing 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, 2022 Report of Independent Registered Public Accounting Firm, page 17 1.Your auditors have included a going concern qualification in their audit report. Please obtain and file a new audit report that is unqualified and meets the requirements in PCAOB Auditing Standards 2415 and 3101. Refer to SAB Topic 1.E.2.
FirstName LastNameSabir Saleem Comapany NameFree Flow, Inc. November 15, 2023 Page 2 FirstName LastName Sabir Saleem Free Flow, Inc. November 15, 2023 Page 2 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. Please contact Keira Nakada at 202-551-3659 or Suying Li at 202-551-3335 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
November 15, 2023
Sabir Saleem
Chief Executive Officer, Chief Financial and Accounting Officer
Free Flow, Inc.
6269 Caledon Road
King George, VA 22485
Re:Free Flow, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 000-54868
Dear Sabir Saleem:
We have reviewed your filing 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, 2022
Report of Independent Registered Public Accounting Firm, page 17
1.Your auditors have included a going concern qualification in their audit report. Please
obtain and file a new audit report that is unqualified and meets the requirements in
PCAOB Auditing Standards 2415 and 3101. Refer to SAB Topic 1.E.2.
FirstName LastNameSabir Saleem
Comapany NameFree Flow, Inc.
November 15, 2023 Page 2
FirstName LastName
Sabir Saleem
Free Flow, Inc.
November 15, 2023
Page 2
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.
Please contact Keira Nakada at 202-551-3659 or Suying Li at 202-551-3335 if you have
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services