SEC Comment Letter 0000000000-23-004220 to Phoenix Rising Companies (CIK 0001572384)
Phoenix Rising Companies (CIK 0001572384)
Date: April 26, 2023 · CIK: 0001572384 · Accession: 0000000000-23-004220
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File numbers found in text: 000-55319
Letter
United States securities and exchange commission logo April 26, 2023 Ding-Shin Chang President and Chief Executive Officer Phoenix Rising Companies 641 10th Street Cedartown, Georgia 30125 Re:Phoenix Rising Companies Amendment No. 2 to Form 10-K for Fiscal Year Ended December 31, 2021 Filed February 6, 2023 File No. 000-55319 Dear Ding-Shin Chang: We issued comments to you on the above captioned filing on April 5, 2023. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by May 10, 2023. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Scott Anderegg at 202-551-3342 or Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Thomas E. Puzzo
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United States securities and exchange commission logo
April 26, 2023
Ding-Shin Chang
President and Chief Executive Officer
Phoenix Rising Companies
641 10th Street
Cedartown, Georgia 30125
Re:Phoenix Rising Companies
Amendment No. 2 to Form 10-K for Fiscal Year Ended December 31, 2021
Filed February 6, 2023
File No. 000-55319
Dear Ding-Shin Chang:
We issued comments to you on the above captioned filing on April 5, 2023. As of the
date of this letter, these comments remain outstanding and unresolved. We expect you to
provide a complete, substantive response to these comments by May 10, 2023.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Scott Anderegg at 202-551-3342 or Cara Wirth at 202-551-7127 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Thomas E. Puzzo