SEC Comment Letter 0000000000-23-001306 to Perk International Inc. (CIK 0001579717)
Perk International Inc. (CIK 0001579717)
Date: Feb. 8, 2023 · CIK: 0001579717 · Accession: 0000000000-23-001306
AI Filing Summary & Sentiment
File numbers found in text: 000-56184
Letter
United States securities and exchange commission logo February 8, 2023 Nelson Grist Chief Executive Officer Perk International, Inc. 2375 East Camelback Rd., Suite 600 Phoenix, AZ 85016 Re:Perk International, Inc. Form 10-K for Fiscal Year Ended May 31, 2022 Filed September 14, 2022 File No. 000-56184 Dear Nelson Grist: We have reviewed your filing 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 Fiscal Year Ended May 31, 2022 Report of Independent Registered Public Accounting Firm, page 8 1.Please amend your filing to include a conformed signature in the audit report for the years ended May 31, 2022 and May 31, 2021, and confirm to us that you received a signed report from the auditor. In doing so, ensure the amendment includes the entirety of Item 8 and appropriate updated certifications that refer to the Form 10-K/A.
FirstName LastNameNelson Grist Comapany NamePerk International, Inc. February 8, 2023 Page 2 FirstName LastName Nelson Grist Perk International, Inc. February 8, 2023 Page 2 We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Abe Friedman at 202-551-8298 or Theresa Brillant at 202-551-3307 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
February 8, 2023
Nelson Grist
Chief Executive Officer
Perk International, Inc.
2375 East Camelback Rd., Suite 600
Phoenix, AZ 85016
Re:Perk International, Inc.
Form 10-K for Fiscal Year Ended May 31, 2022
Filed September 14, 2022
File No. 000-56184
Dear Nelson Grist:
We have reviewed your filing 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 Fiscal Year Ended May 31, 2022
Report of Independent Registered Public Accounting Firm, page 8
1.Please amend your filing to include a conformed signature in the audit report for the
years ended May 31, 2022 and May 31, 2021, and confirm to us that you received a
signed report from the auditor. In doing so, ensure the amendment includes the entirety of
Item 8 and appropriate updated certifications that refer to the Form 10-K/A.
FirstName LastNameNelson Grist
Comapany NamePerk International, Inc.
February 8, 2023 Page 2
FirstName LastName
Nelson Grist
Perk International, Inc.
February 8, 2023
Page 2
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
You may contact Abe Friedman at 202-551-8298 or Theresa Brillant at 202-551-3307
with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services