SEC Comment Letter 0000000000-22-012250 to Gaucho Group Holdings, Inc. (VINO) (CIK 0001559998)
Gaucho Group Holdings, Inc. (VINO) (CIK 0001559998)
Date: Nov. 9, 2022 · CIK: 0001559998 · Accession: 0000000000-22-012250
AI Filing Summary & Sentiment
File numbers found in text: 001-40075
Letter
United States securities and exchange commission logo November 9, 2022 Maria Echevarria Chief Financial Officer Gaucho Group Holdings, Inc. 112 NE 41st Street, Suite 106 Miami, FL 33137 Re:Gaucho Group Holdings, Inc. Form 10-K for the year ended December 31, 2021 File No. 001-40075 Dear Maria Echevarria: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K/A for the year ended December 31, 2021 Report of Independent Registered Public Accounting Firm, page F-2 1.We note that the audit report does not address critical audit matters identified, if any. Please revise to comply with AS 3101. Note 2. Summary of Significant Accounting Policies Accounts Receivable, page F-13 2.Please include a discussion of the non-current portion of accounts receivable, including the terms of the receivables and whether or not you have experienced or anticipate collection issues. 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 LastNameMaria Echevarria Comapany NameGaucho Group Holdings, Inc. November 9, 2022 Page 2 FirstName LastName Maria Echevarria Gaucho Group Holdings, Inc. November 9, 2022 Page 2 You may contact William Demarest at (202) 551-3432 or Kristi Marrone at (202) 551- 3429 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
November 9, 2022
Maria Echevarria
Chief Financial Officer
Gaucho Group Holdings, Inc.
112 NE 41st Street, Suite 106
Miami, FL 33137
Re:Gaucho Group Holdings, Inc.
Form 10-K for the year ended December 31, 2021
File No. 001-40075
Dear Maria Echevarria:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to these comments 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 our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K/A for the year ended December 31, 2021
Report of Independent Registered Public Accounting Firm, page F-2
1.We note that the audit report does not address critical audit matters identified, if any.
Please revise to comply with AS 3101.
Note 2. Summary of Significant Accounting Policies
Accounts Receivable, page F-13
2.Please include a discussion of the non-current portion of accounts receivable, including
the terms of the receivables and whether or not you have experienced or anticipate
collection issues.
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 LastNameMaria Echevarria
Comapany NameGaucho Group Holdings, Inc.
November 9, 2022 Page 2
FirstName LastName
Maria Echevarria
Gaucho Group Holdings, Inc.
November 9, 2022
Page 2
You may contact William Demarest at (202) 551-3432 or Kristi Marrone at (202) 551-
3429 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction