SEC Company Response from Professional Diversity Network, Inc. (IPDN) (CIK 0001546296) (IPDN) — May 23, 2023

Professional Diversity Network, Inc. (IPDN) (CIK 0001546296)
Date: May 23, 2023 · CIK: 0001546296 · Accession: 0001493152-23-018773

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

May 24, 2023

Author

Chief

Form

CORRESP

Company

Professional Diversity Network, Inc. (IPDN) (CIK 0001546296)

Letter

Professional Diversity Network, Inc.

E. Monroe Street, Suite 2120

Chicago, Illinois 60603

May 24, 2023

BY EDGAR

Securities and Exchange Commission

F Street, N.E.

Washington, D.C. 20549

Attention: Office of Technology

Division of Corporation Finance

Re: Professional Diversity Network, Inc.

Registration Statement on Form S-3 filed May 24, 2023

Ladies and Gentlemen:

We submit this letter in connection with the concurrent filing of a Registration Statement on Form S-3 covering the resale of 333,181 shares of common stock, par value $0.01 per share, of Professional Diversity Network, Inc. (the “Company”) held by the selling stockholder named therein.

We note that the Company has obtained and is relying on a waiver dated March 15, 2023, from the Division of Corporation Finance, acting for the Commission pursuant to delegated authority, under Rule 437 to dispense with the consent of its predecessor auditor who issued an audit letter for the Company’s financial statements as of and for the year ended December 31, 2021. The Company has made the requisite disclosures as noted in the Financial Reporting Manual (Section 4820.2).

If you have any questions regarding the foregoing, please call Charles Wu of Locke Lord LLP at 312-443-1868.

Very
truly yours,
/s/
Adam He

Show Raw Text

CORRESP
1
filename1.htm

Professional
Diversity Network, Inc.

55
E. Monroe Street, Suite 2120

Chicago,
Illinois 60603

May
24, 2023

BY
EDGAR

Securities
and Exchange Commission

100
F Street, N.E.

Washington,
D.C. 20549

    Attention:
    Office
    of Technology

    Division of Corporation Finance

    Re:
    Professional
    Diversity Network, Inc.

    Registration
    Statement on Form S-3 filed May 24, 2023

Ladies
and Gentlemen:

We
submit this letter in connection with the concurrent filing of a Registration Statement on Form S-3 covering the resale of 333,181 shares
of common stock, par value $0.01 per share, of Professional Diversity Network, Inc. (the “Company”) held by the selling stockholder
named therein.

We
note that the Company has obtained and is relying on a waiver dated March 15, 2023, from the Division of Corporation Finance, acting
for the Commission pursuant to delegated authority, under Rule 437 to dispense with the consent of its predecessor auditor who issued
an audit letter for the Company’s financial statements as of and for the year ended December 31, 2021. The Company has made the
requisite disclosures as noted in the Financial Reporting Manual (Section 4820.2).

If
you have any questions regarding the foregoing, please call Charles Wu of Locke Lord LLP at 312-443-1868.

    Very
    truly yours,

    /s/
    Adam He

    Adam
    He

    Chief
    Executive Officer

    cc:
    Charles
    Wu ‎

    Locke
    Lord LLP

SecProbe.io