SEC Comment Letter 0000000000-23-001480 to Allied Corp. (ALID) (CIK 0001575295)
Allied Corp. (ALID) (CIK 0001575295)
Date: Feb. 13, 2023 · CIK: 0001575295 · Accession: 0000000000-23-001480
AI Filing Summary & Sentiment
File numbers found in text: 000-56002
Letter
United States securities and exchange commission logo February 13, 2023 Ryan Maarschalk Chief Financial Officer Allied Corp. 1405 St. Paul St., Suite 201 Kelowna, BC, Canada V1Y 9N2 Re:Allied Corp. Form 10-K for the Fiscal Year Ended August 31, 2022 Response Dated February 8, 2023 File No. 000-56002 Dear Ryan Maarschalk: We have reviewed your February 8, 2023 response to our comment letter 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. Unless we note otherwise, our references to prior comments are to comments in our February 3, 2023 letter. Form 10-K for the Fiscal Year Ended August 31, 2022 Item 9A. Controls and Procedures, page 64 1.We note your response to comment one. The disclosure included in your Forms 10-K and 10-Q does not address Item 307 of Regulation S-K. Your disclosure addresses the requirements in Item 308 of Regulation S-K regarding your internal control over financial reporting. In accordance with Item 307 of Regulation S-K, please disclose the conclusions of your principal executive and principal financial officers, or persons performing similar functions, regarding the effectiveness of your disclosure controls and procedures. Additionally, please be aware that Item 308 of Regulation S-K is only a fiscal year requirement (Form 10-K) while Item 307 of Regulation S-K is required for each period covered by your annual and interim period reports (Forms 10-K and 10-Q).
FirstName LastNameRyan Maarschalk Comapany NameAllied Corp. February 13, 2023 Page 2 FirstName LastName Ryan Maarschalk Allied Corp. February 13, 2023 Page 2 You may contact Scott Stringer at 202-551-3272 or Adam Phippen at 202-551-3336 if you have questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
February 13, 2023
Ryan Maarschalk
Chief Financial Officer
Allied Corp.
1405 St. Paul St., Suite 201
Kelowna, BC, Canada V1Y 9N2
Re:Allied Corp.
Form 10-K for the Fiscal Year Ended August 31, 2022
Response Dated February 8, 2023
File No. 000-56002
Dear Ryan Maarschalk:
We have reviewed your February 8, 2023 response to our comment letter 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. Unless we note otherwise, our references to prior comments are to comments in our
February 3, 2023 letter.
Form 10-K for the Fiscal Year Ended August 31, 2022
Item 9A. Controls and Procedures, page 64
1.We note your response to comment one. The disclosure included in your Forms 10-K and
10-Q does not address Item 307 of Regulation S-K. Your disclosure addresses the
requirements in Item 308 of Regulation S-K regarding your internal control over financial
reporting. In accordance with Item 307 of Regulation S-K, please disclose the
conclusions of your principal executive and principal financial officers, or persons
performing similar functions, regarding the effectiveness of your disclosure controls and
procedures. Additionally, please be aware that Item 308 of Regulation S-K is only a fiscal
year requirement (Form 10-K) while Item 307 of Regulation S-K is required for each
period covered by your annual and interim period reports (Forms 10-K and 10-Q).
FirstName LastNameRyan Maarschalk
Comapany NameAllied Corp.
February 13, 2023 Page 2
FirstName LastName
Ryan Maarschalk
Allied Corp.
February 13, 2023
Page 2
You may contact Scott Stringer at 202-551-3272 or Adam Phippen at 202-551-3336 if
you have questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services