SEC Comment Letter for NightFood Holdings, Inc. (NGTF) (CIK 0001593001) (NGTF) — Jun 3, 2021
NightFood Holdings, Inc. (NGTF) (CIK 0001593001)
Date: June 3, 2021 · CIK: 0001593001 · Accession: 0000000000-21-006881
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File numbers found in text: 333-256548
Letter
United States securities and exchange commission logo June 3, 2021 Sean Folkson Chief Executive Officer NightFood Holdings, Inc. 520 White Plains Road - Suite 500 Tarrytown, NY 10591 Re:NightFood Holdings, Inc. Registration Statement on Form S-1 Filed May 27, 2021 File No. 333-256548 Dear Mr. Folkson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Thomas Jones at 202-551-3602 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Stephen E. Fox, Esq.
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United States securities and exchange commission logo
June 3, 2021
Sean Folkson
Chief Executive Officer
NightFood Holdings, Inc.
520 White Plains Road - Suite 500
Tarrytown, NY 10591
Re:NightFood Holdings, Inc.
Registration Statement on Form S-1
Filed May 27, 2021
File No. 333-256548
Dear Mr. Folkson:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Thomas Jones at 202-551-3602 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Stephen E. Fox, Esq.