SEC Comment Letter for Vortex Blockchain Technologies Inc. (CIK 0001577882) — Apr 8, 2020
Vortex Blockchain Technologies Inc. (CIK 0001577882)
Date: April 8, 2020 · CIK: 0001577882 · Accession: 0000000000-20-003044
AI Filing Summary & Sentiment
File numbers found in text: 000-55995
Letter
April 8, 2020 Craig Bergman President, CEO Vortex Blockchain Technologies Inc. 1401 Ohio Street Des Moines, IA 50314 Re:Vortex Blockchain Technologies Inc. Form 10-K for Fiscal Year Ended March 31, 2019 Filed March 10, 2020 File No 000-55995 Dear Mr. Bergman: We have limited our review of your filing to the financial statements and related disclosures 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 these comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for Fiscal Year Ended March 31, 2019 Financial Statements, page F-1 1.We note the financial statements included in your filing are labeled "unaudited" and we are unable to locate a report from an Independent Registered Public Accounting Firm. Please refer to Rule 8-02 of Regulation S-X for guidance and amend your Form 10-K to include audited financial information, along with a report from your Independent Registered Public Accounting Firm. 2.We note your Form 10-Qs for the first three quarters of your fiscal year 2020 were filed in close temporal proximity to your latest Form 10-K. Please tell us whether or not your Form 10-Qs were reviewed by an independent registered public accountant. Refer to Rule 8-03 of Regulation S-X for guidance.
In closing, we remind you that the company and its management are responsible for the
FirstName LastNameCraig Bergman Comapany NameVortex Blockchain Technologies Inc. April 8, 2020 Page 2 FirstName LastName Craig Bergman Vortex Blockchain Technologies Inc. April 8, 2020 Page 2 accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Kevin Stertzel at (202) 551-3723 or John Cash at (202) 551-3768 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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April 8, 2020
Craig Bergman
President, CEO
Vortex Blockchain Technologies Inc.
1401 Ohio Street
Des Moines, IA 50314
Re:Vortex Blockchain Technologies Inc.
Form 10-K for Fiscal Year Ended March 31, 2019
Filed March 10, 2020
File No 000-55995
Dear Mr. Bergman:
We have limited our review of your filing to the financial statements and related
disclosures 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 these comments 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
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for Fiscal Year Ended March 31, 2019
Financial Statements, page F-1
1.We note the financial statements included in your filing are labeled "unaudited" and we
are unable to locate a report from an Independent Registered Public Accounting Firm.
Please refer to Rule 8-02 of Regulation S-X for guidance and amend your Form 10-K to
include audited financial information, along with a report from your Independent
Registered Public Accounting Firm.
2.We note your Form 10-Qs for the first three quarters of your fiscal year 2020 were filed in
close temporal proximity to your latest Form 10-K. Please tell us whether or not your
Form 10-Qs were reviewed by an independent registered public accountant. Refer to
Rule 8-03 of Regulation S-X for guidance.
In closing, we remind you that the company and its management are responsible for the
FirstName LastNameCraig Bergman
Comapany NameVortex Blockchain Technologies Inc.
April 8, 2020 Page 2
FirstName LastName
Craig Bergman
Vortex Blockchain Technologies Inc.
April 8, 2020
Page 2
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
You may contact Kevin Stertzel at (202) 551-3723 or John Cash at (202) 551-3768 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing