Correspondence 0001096906-24-000061 from Free Flow, Inc. (FFLO) (CIK 0001543652) (FFLO)
Free Flow, Inc. (FFLO) (CIK 0001543652)
Date: Jan. 16, 2024 · CIK: 0001543652 · Accession: 0001096906-24-000061
AI Filing Summary & Sentiment
File numbers found in text: 000-54868
Referenced dates: November 16, 2023
Letter
Digital Locations, Inc. S-1 Letter.pdf
Free Flow, Inc.
January 16, 2024
Via Edgar Submission
United States Securities and Exchange Commission
Division of Corporation Finance
Attn: Keira Nakeda
100 F Street, N.E.
Washington, D.C. 20549
Re: Free Flow, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 000-54868
Ladies and Gentlemen:
Free Flow, Inc. (the “Company”) provides the following response (the “Response Letter”) to the comment contained in the letter (the “Comment Letter”) of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) dated November 16, 2023, relating to the above-referenced filing. This letter has been updated per your verbal request.
In response to the following enumerated comment in the Comment Letter, we respectfully submit the following responses:
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.
RESPONSE: We have requested that our auditor provide a new audit report and will file it through the EDGAR filing system when we receive it. We respectfully ask for an extension to respond to your letter within four to six weeks.
Thank you for your assistance and review; we look forward to resolving any further comments or questions. Please reach out to our legal counsel, Callie Jones, at (801)303-5721 with any additional comments.
Sincerely,
Free Flow, Inc.
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CORRESP 1 filename1.htm Digital Locations, Inc. S-1 Letter.pdf Free Flow, Inc. January 16, 2024 Via Edgar Submission United States Securities and Exchange Commission Division of Corporation Finance Attn: Keira Nakeda 100 F Street, N.E. Washington, D.C. 20549 Re: Free Flow, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 File No. 000-54868 Ladies and Gentlemen: Free Flow, Inc. (the “Company”) provides the following response (the “Response Letter”) to the comment contained in the letter (the “Comment Letter”) of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) dated November 16, 2023, relating to the above-referenced filing. This letter has been updated per your verbal request. In response to the following enumerated comment in the Comment Letter, we respectfully submit the following responses: 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. RESPONSE: We have requested that our auditor provide a new audit report and will file it through the EDGAR filing system when we receive it. We respectfully ask for an extension to respond to your letter within four to six weeks. Thank you for your assistance and review; we look forward to resolving any further comments or questions. Please reach out to our legal counsel, Callie Jones, at (801)303-5721 with any additional comments. Sincerely, Free Flow, Inc. /s/ Sabir Saleem Sabir Saleem, CEO