SEC Comment Letter for Envirotech Vehicles, Inc. (EVTV) (CIK 0001563568) (AZIO) — May 17, 2019
Envirotech Vehicles, Inc. (EVTV) (CIK 0001563568)
Date: May 17, 2019 · CIK: 0001563568 · Accession: 0000000000-19-008675
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-38078
Letter
May 17, 2019 Michael K. Menerey Chief Financial Officer ADOMANI, INC. 4740 Green River Road, Suite 106 Corona, California 92880 Re:ADOMANI, INC. Form 10-K for the Year Ended December 31, 2018 Filed February 19, 2019 File No. 001-38078 Dear Mr. Menerey: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Year Ended December 31, 2018 Exhibits 31.1 and 31.2, page 1 1.We note that paragraph 4 of exhibits 31.1 and 31.2 is missing the introductory language referring to internal control over financial reporting as set forth in Item 601(b)(31) of Regulation S-K, as well as subparagraph (b) which indicates that you have "designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles." Please file a form 10-K/A containing the cover page, explanatory note, signature page and paragraphs 1, 2, 4, and 5 of the Section 302 certifications to correct this error. Refer to guidance in the Commission’s Compliance & Disclosure Interpretations for Regulation S-K, No. 246.13. Your Form 10-Q for the Quarter Ended March 31, 2019 should be similar amended. In closing, we remind you that the company and its management are responsible for the
FirstName LastNameMichael K. Menerey Comapany NameADOMANI, INC. May 17, 2019 Page 2 FirstName LastName Michael K. Menerey ADOMANI, INC. May 17, 2019 Page 2 accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Heather Clark at 202-551-3624 or Claire Erlanger at 202-551-3301 with any questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure
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May 17, 2019
Michael K. Menerey
Chief Financial Officer
ADOMANI, INC.
4740 Green River Road, Suite 106
Corona, California 92880
Re:ADOMANI, INC.
Form 10-K for the Year Ended December 31, 2018
Filed February 19, 2019
File No. 001-38078
Dear Mr. Menerey:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Year Ended December 31, 2018
Exhibits 31.1 and 31.2, page 1
1.We note that paragraph 4 of exhibits 31.1 and 31.2 is missing the introductory language
referring to internal control over financial reporting as set forth in Item 601(b)(31) of
Regulation S-K, as well as subparagraph (b) which indicates that you have "designed such
internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles." Please file a form
10-K/A containing the cover page, explanatory note, signature page and paragraphs 1, 2,
4, and 5 of the Section 302 certifications to correct this error. Refer to guidance in the
Commission’s Compliance & Disclosure Interpretations for Regulation S-K, No. 246.13.
Your Form 10-Q for the Quarter Ended March 31, 2019 should be similar amended.
In closing, we remind you that the company and its management are responsible for the
FirstName LastNameMichael K. Menerey
Comapany NameADOMANI, INC.
May 17, 2019 Page 2
FirstName LastName
Michael K. Menerey
ADOMANI, INC.
May 17, 2019
Page 2
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
You may contact Heather Clark at 202-551-3624 or Claire Erlanger at 202-551-3301 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure