SEC Comment Letter 0000000000-23-009141 to Superior Drilling Products, Inc. (CIK 0001600422)
Superior Drilling Products, Inc. (CIK 0001600422)
Date: Aug. 22, 2023 · CIK: 0001600422 · Accession: 0000000000-23-009141
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274014
Letter
United States securities and exchange commission logo August 22, 2023 Chris Cashion Chief Financial Officer Superior Drilling Products, Inc. 1583 South 1700 East Vernal, Utah 84078 Re:Superior Drilling Products, Inc. Registration Statement on Form S-3 Filed August 15, 2023 File No. 333-274014 Dear Chris Cashion: 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 Lauren Pierce at (202) 551-3887 or Jan Woo at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Kevin Poli
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United States securities and exchange commission logo
August 22, 2023
Chris Cashion
Chief Financial Officer
Superior Drilling Products, Inc.
1583 South 1700 East
Vernal, Utah 84078
Re:Superior Drilling Products, Inc.
Registration Statement on Form S-3
Filed August 15, 2023
File No. 333-274014
Dear Chris Cashion:
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 Lauren Pierce at (202) 551-3887 or Jan Woo at (202) 551-3453 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Kevin Poli