SEC Comment Letter for Envirotech Vehicles, Inc. (EVTV) (CIK 0001563568) (AZIO) — Dec 19, 2016
Envirotech Vehicles, Inc. (EVTV) (CIK 0001563568)
Date: Dec. 19, 2016 · CIK: 0001563568 · Accession: 0000000000-16-105474
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 December 19, 2016 James L. Reynolds President and Chief Executive Officer Adomani, Inc. 620 Newport Center Drive, S uite 100 Newport Beach, CA 92660
Re: Adomani, Inc. Amendment No. 1 to Draft Offering Statement on Form 1 -A Submitted December 12 , 2016 CIK No. 0001563568
Dear Mr. Reynolds :
We have reviewed your amended draft offering statement 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 this letter by providing the requested information and either submitting an amended draft offering statement or publicly filing your offering statement on EDGAR. If you do not bel ieve our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing your amended draft offering statement or filed offering statement and the information you provide i n response to these comments, we may have additional comments.
Part III 1. Please file a currently dated auditor’s consent. Please ensure that the correct periods are referenced in the consent. The periods referred to in your auditor’s consent should be consistent with the audited financial statements and dates of your auditor’s report.
James L. Reynolds Adomani, Inc. December 19, 2016 Page 2
You may contact Effie Simpson at (202) 551 -3346 or Jean Yu, Assistant Chief Accountant at (202) 551 -3305 if you have questions regarding comments on the financial statements and re lated matters. Please contact Tonya K. Aldave at (202) 551 -3601 or me at (202) 551 -3217 with any other questions.
Sincerely,
/s/ J. Nolan McWilliams
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Mail Stop 3561 December 19, 2016 James L. Reynolds President and Chief Executive Officer Adomani, Inc. 620 Newport Center Drive, S uite 100 Newport Beach, CA 92660 Re: Adomani, Inc. Amendment No. 1 to Draft Offering Statement on Form 1 -A Submitted December 12 , 2016 CIK No. 0001563568 Dear Mr. Reynolds : We have reviewed your amended draft offering statement 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 this letter by providing the requested information and either submitting an amended draft offering statement or publicly filing your offering statement on EDGAR. If you do not bel ieve our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing your amended draft offering statement or filed offering statement and the information you provide i n response to these comments, we may have additional comments. Part III 1. Please file a currently dated auditor’s consent. Please ensure that the correct periods are referenced in the consent. The periods referred to in your auditor’s consent should be consistent with the audited financial statements and dates of your auditor’s report. James L. Reynolds Adomani, Inc. December 19, 2016 Page 2 You may contact Effie Simpson at (202) 551 -3346 or Jean Yu, Assistant Chief Accountant at (202) 551 -3305 if you have questions regarding comments on the financial statements and re lated matters. Please contact Tonya K. Aldave at (202) 551 -3601 or me at (202) 551 -3217 with any other questions. Sincerely, /s/ J. Nolan McWilliams J. Nolan McWilliams Attorney -Advisor Office of Transportation and Leisure cc: Curtis L. Mo, Esq. DLA Piper