SEC Company Response from NightFood Holdings, Inc. (NGTF) (CIK 0001593001) (NGTF) — Mar 4, 2014
NightFood Holdings, Inc. (NGTF) (CIK 0001593001)
Date: March 4, 2014 · CIK: 0001593001 · Accession: 0001469709-14-000064
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-193347
Referenced dates: February 28, 2014
Letter
Division of Corporation Finance Securities and Exchange Commission NightFood Holdings, Inc. Amendment Number 2 to Registration Statement on Form S-1 Filed today File Number 333-193347
Dear Mr. Schwall:
Today we are filing amendment number 2 to the above captioned registration statement. This amendment principally involves an updating of the material previously filed and changes to the registration statement in response to the staff’s comment letter dated February 28, 2014. The numbered paragraphs below correspond to the numbered paragraph’s in the staff’s comment letter and set forth our responses thereto:
1.
The updated audit report and appropriate edits to the notes have been properly included in this amendment.
2.
The requested title changes and footnote information has been provided.
3.
We have changed the reference to 2014 in the footnote to 2013.
4.
The exhibit has been re-filed in a searchable format.
Please feel free to contact me with any questions you may have regarding the foregoing.
Very truly yours,
/s/ Frank J. Hariton
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CORRESP 1 filename1.htm NightFood Correspondence 03/04/14 FRANK J. HARITON - ATTORNEY - AT - LAW 1065 Dobbs Ferry Road - White Plains - New York 10607 - (Tel) (914) 674-4373 - (Fax) (914) 693-2963 - (e-mail) hariton@sprynet.com March 4, 2014 Mr. H. Roger Schwall Assistant Director Division of Corporation Finance Securities and Exchange Commission Washington, D.C. 20549 Re: NightFood Holdings, Inc. Amendment Number 2 to Registration Statement on Form S-1 Filed today File Number 333-193347 Dear Mr. Schwall: Today we are filing amendment number 2 to the above captioned registration statement. This amendment principally involves an updating of the material previously filed and changes to the registration statement in response to the staff’s comment letter dated February 28, 2014. The numbered paragraphs below correspond to the numbered paragraph’s in the staff’s comment letter and set forth our responses thereto: 1. The updated audit report and appropriate edits to the notes have been properly included in this amendment. 2. The requested title changes and footnote information has been provided. 3. We have changed the reference to 2014 in the footnote to 2013. 4. The exhibit has been re-filed in a searchable format. Please feel free to contact me with any questions you may have regarding the foregoing. Very truly yours, /s/ Frank J. Hariton Frank J. Hariton