SEC Comment Letter 0000000000-26-001618 to NightFood Holdings, Inc. (NGTF)
NightFood Holdings, Inc.
Date: Feb. 17, 2026 · CIK: 0001593001 · Accession: 0000000000-26-001618
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293321
Letter
Re: NightFood Holdings, Inc. Registration Statement on Form S-1 Filed February 9, 2026 File No. 333-293321 Dear Jimmy Chan:
February 17, 2026
Jimmy Chan Chief Executive Officer NightFood Holdings, Inc. 13501 South Main Street Los Angeles, CA 90016
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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Marc Ross
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 17, 2026 Jimmy Chan Chief Executive Officer NightFood Holdings, Inc. 13501 South Main Street Los Angeles, CA 90016 Re: NightFood Holdings, Inc. Registration Statement on Form S-1 Filed February 9, 2026 File No. 333-293321 Dear Jimmy Chan: 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Marc Ross </TEXT> </DOCUMENT>