SEC Comment Letter 0000000000-23-007036 to Q BioMed Inc. (QBIO) (CIK 0001596062)
Q BioMed Inc. (QBIO) (CIK 0001596062)
Date: July 3, 2023 · CIK: 0001596062 · Accession: 0000000000-23-007036
AI Filing Summary & Sentiment
File numbers found in text: 000-55535
Letter
United States securities and exchange commission logo July 3, 2023 Denis Corin President, Chief Executive Officer and Director Q BioMed Inc. c/o Ortoli Rosenstadt LLP 366 Madison Avenue , 3rd Floor New York , NY 10017 Re:Q BioMed Inc. Form 10-K for the Fiscal Year Ended November 30, 2022 Filed May 26, 2023 File No. 000-55535 Dear Denis Corin: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we ask you to provide us with information so we may better understand your disclosure. Please respond to the 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 to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended November 30, 2022 General 1.We note that your filing does not contain audited financial statements for the year ended November 30, 2022, nor does it contain the required Sections 302 and 906 officer certifications. As a result, your filing is considered to be materially deficient and the company is not considered current or timely in its Exchange Act reporting. Please amend your Form 10-K to file the audited financial statements and accompanying report from your independent registered accounting firm, once obtained. As part of your amendment, please re-evaluate the disclosures related to management's assessment of the effectiveness of internal controls over financial reporting and disclosure controls and procedures for any additional material weaknesses and provide the required Sections 302 and 906 certifications.
FirstName LastNameDenis Corin Comapany NameQ BioMed Inc. July 3, 2023 Page 2 FirstName LastName Denis Corin Q BioMed Inc. July 3, 2023 Page 2 In closing, 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 Ibolya Ignat at 202-551-3636 or Angela Connell at 202-551-3426 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
July 3, 2023
Denis Corin
President, Chief Executive Officer and Director
Q BioMed Inc.
c/o Ortoli Rosenstadt LLP
366 Madison Avenue , 3rd Floor
New York , NY 10017
Re:Q BioMed Inc.
Form 10-K for the Fiscal Year Ended November 30, 2022
Filed May 26, 2023
File No. 000-55535
Dear Denis Corin:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we ask you to provide us with
information so we may better understand your disclosure.
Please respond to the 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 to these comments, we may have additional comments.
Form 10-K for the Fiscal Year Ended November 30, 2022
General
1.We note that your filing does not contain audited financial statements for the year ended
November 30, 2022, nor does it contain the required Sections 302 and 906 officer
certifications. As a result, your filing is considered to be materially deficient and the
company is not considered current or timely in its Exchange Act reporting. Please amend
your Form 10-K to file the audited financial statements and accompanying report from
your independent registered accounting firm, once obtained. As part of your amendment,
please re-evaluate the disclosures related to management's assessment of the effectiveness
of internal controls over financial reporting and disclosure controls and procedures for any
additional material weaknesses and provide the required Sections 302 and 906
certifications.
FirstName LastNameDenis Corin
Comapany NameQ BioMed Inc.
July 3, 2023 Page 2
FirstName LastName
Denis Corin
Q BioMed Inc.
July 3, 2023
Page 2
In closing, 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 Ibolya Ignat at 202-551-3636 or Angela Connell at 202-551-3426 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences