SEC Comment Letter 0000000000-22-013808 to Livento Group, Inc. (NUGN) (CIK 0001593549) (LIVG)
Livento Group, Inc. (NUGN) (CIK 0001593549)
Date: Dec. 22, 2022 · CIK: 0001593549 · Accession: 0000000000-22-013808
AI Filing Summary & Sentiment
File numbers found in text: 000-56457
Referenced dates: November 30, 2022
Letter
United States securities and exchange commission logo December 22, 2022 David Stybr Chief Executive Officer Livento Group, Inc. 17 State Street New York, NY 10004 Re:Livento Group, Inc. Amendment No. 4 to Registration Statement on Form 10-12G Filed December 15, 2022 File No. 000-56457 Dear David Stybr: 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 and any amendment you may file in response to this comment, we may have additional comments. Form 10-12G/A filed December 15, 2022 General 1.We note the updated disclosure in the amendment to the Form 10-12G. As requested in our letter dated November 30, 2022, we await a comprehensive written response that clearly addresses your consideration of Rule 3-05 of Regulation S-X and ASC 805. You should also provide us a comprehensive written response to our comments issued on October 14, 2022.
FirstName LastNameDavid Stybr Comapany NameLivento Group, Inc. December 22, 2022 Page 2 FirstName LastName David Stybr Livento Group, Inc. December 22, 2022 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 Inessa Kessman, Staff Accountant, at (202) 551-3371 or Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding any comment about the financial statements and related matters. Please contact Lauren Pierce, Staff Attorney, at (202) 551-3887 or Joshua Shainess, Legal Branch Chief, at (202) 551-7951 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Frank J. Hariton
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United States securities and exchange commission logo
December 22, 2022
David Stybr
Chief Executive Officer
Livento Group, Inc.
17 State Street
New York, NY 10004
Re:Livento Group, Inc.
Amendment No. 4 to Registration Statement on Form 10-12G
Filed December 15, 2022
File No. 000-56457
Dear David Stybr:
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 and any amendment you may file in response to
this comment, we may have additional comments.
Form 10-12G/A filed December 15, 2022
General
1.We note the updated disclosure in the amendment to the Form 10-12G. As requested in
our letter dated November 30, 2022, we await a comprehensive written response that
clearly addresses your consideration of Rule 3-05 of Regulation S-X and ASC 805. You
should also provide us a comprehensive written response to our comments issued on
October 14, 2022.
FirstName LastNameDavid Stybr
Comapany NameLivento Group, Inc.
December 22, 2022 Page 2
FirstName LastName
David Stybr
Livento Group, Inc.
December 22, 2022
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 Inessa Kessman, Staff Accountant, at (202) 551-3371 or Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding any
comment about the financial statements and related matters. Please contact Lauren Pierce, Staff
Attorney, at (202) 551-3887 or Joshua Shainess, Legal Branch Chief, at (202) 551-7951 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Frank J. Hariton