SEC Company Response from NightFood Holdings, Inc. (NGTF) (CIK 0001593001) (NGTF) — Mar 19, 2014
NightFood Holdings, Inc. (NGTF) (CIK 0001593001)
Date: March 19, 2014 · CIK: 0001593001 · Accession: 0001469709-14-000087
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-193347
Referenced dates: March 18, 2014
Letter
Division of Corporation Finance Securities and Exchange Commission NightFood Holdings, Inc. Amendment Number 3 to Registration Statement on Form S-1 Filed today File Number 333-193347
Dear Mr. Schwall:
Today we are filing amendment number 3 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 March 18, 2014. The numbered paragraph below corresponds to the numbered paragraph in the staff’s comment letter and set forth our response thereto:
1.
The correct reference in the auditors' signature line should have been to Note 8, not Note 1. Note 8 adequately discloses the merger and retroactive application of equity. This amendment corrects the error
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 03/19/14 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 19, 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 3 to Registration Statement on Form S-1 Filed today File Number 333-193347 Dear Mr. Schwall: Today we are filing amendment number 3 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 March 18, 2014. The numbered paragraph below corresponds to the numbered paragraph in the staff’s comment letter and set forth our response thereto: 1. The correct reference in the auditors' signature line should have been to Note 8, not Note 1. Note 8 adequately discloses the merger and retroactive application of equity. This amendment corrects the error 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