SEC Comment Letter for Envirotech Vehicles, Inc. (EVTV) (CIK 0001563568) (AZIO) — Jan 3, 2018
Envirotech Vehicles, Inc. (EVTV) (CIK 0001563568)
Date: Jan. 3, 2018 · CIK: 0001563568 · Accession: 0000000000-18-000224
AI Filing Summary & Sentiment
Reasoning
Referenced dates: December 20, 2017
Letter
Mail Stop 3561 January 3, 2018 James L. Reynolds Chief Executive Officer and President Adomani, Inc. 620 Newport Center Drive, Suite 1100 Newport Beach, CA 92660
Re: Adomani, Inc. Amendment No. 2 to Registration Statement on Form S -1 Filed December 22 , 2017 File No. 333 -220983
Dear Mr. Reynolds :
We have reviewed your amended registration 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 amending your registration statement and providing the requested information. If you do not believe 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 any amendment to your registration statement and the information you provide in response to these comments, we may have additional comm ents. Unless we note otherwise, our references to prior comments are to comments in our letter dated December 20, 2017 .
Exhibit 5.1
1. Please have counsel opine on the legality of the issuance of the units and of the warrants under the laws governing the units and warrants. For guidance, refer to sections II.B.1.f and II.B.1 .h of Staff Legal Bulletin No. 19 (Oct. 14, 2011).
James L. Reynolds Adomani, Inc. January 3, 2018 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 regardi ng comments on the financial statements and related matters. Please contact Tonya K. Aldave at (202) 551 -3601 or J. Nolan McWilliams at (202) 551 -3217 with any other questions.
Sincerely,
/s/ J. Nolan McWilliams
Show Raw Text
Mail Stop 3561 January 3, 2018 James L. Reynolds Chief Executive Officer and President Adomani, Inc. 620 Newport Center Drive, Suite 1100 Newport Beach, CA 92660 Re: Adomani, Inc. Amendment No. 2 to Registration Statement on Form S -1 Filed December 22 , 2017 File No. 333 -220983 Dear Mr. Reynolds : We have reviewed your amended registration 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 amending your registration statement and providing the requested information. If you do not believe 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 any amendment to your registration statement and the information you provide in response to these comments, we may have additional comm ents. Unless we note otherwise, our references to prior comments are to comments in our letter dated December 20, 2017 . Exhibit 5.1 1. Please have counsel opine on the legality of the issuance of the units and of the warrants under the laws governing the units and warrants. For guidance, refer to sections II.B.1.f and II.B.1 .h of Staff Legal Bulletin No. 19 (Oct. 14, 2011). James L. Reynolds Adomani, Inc. January 3, 2018 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 regardi ng comments on the financial statements and related matters. Please contact Tonya K. Aldave at (202) 551 -3601 or J. Nolan McWilliams at (202) 551 -3217 with any other questions. Sincerely, /s/ J. Nolan McWilliams J. Nolan McWilliams Attorney -Advisor Office of Transportation and Leisure cc: Michael A. Hedge, Esq. K&L Gates LLP