SEC Comment Letter 0000000000-22-012715 to Knightscope, Inc. (KSCP)
Knightscope, Inc.
Date: Nov. 23, 2022 · CIK: 0001600983 · Accession: 0000000000-22-012715
AI Filing Summary & Sentiment
File numbers found in text: 333-268315
Letter
United States securities and exchange commission logo November 23, 2022 Mallorie Burak Chief Financial Officer Knightscope, Inc. 1070 Terra Bella Avenue Mountain View, California 94043 Re:Knightscope, Inc. Registration Statement on Form S-1 Filed November 10, 2022 File No. 333-268315 Dear Mallorie Burak: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Form S-1 filed November 10, 2022 CASE Acquisition, page 1 1.We note that you have not provided financial statements or pro forma financial information for your acquisition of CASE Emergency Systems. Please provide us with your significance calculations under Rule 3-05 of Regulation S-X. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.
FirstName LastNameMallorie Burak Comapany NameKnightscope, Inc. November 23, 2022 Page 2 FirstName LastName Mallorie Burak Knightscope, Inc. November 23, 2022 Page 2 Please contact Erin Donahue at 202-551-6063 or Jay Ingram at 202-551-3397 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
November 23, 2022
Mallorie Burak
Chief Financial Officer
Knightscope, Inc.
1070 Terra Bella Avenue
Mountain View, California 94043
Re:Knightscope, Inc.
Registration Statement on Form S-1
Filed November 10, 2022
File No. 333-268315
Dear Mallorie Burak:
We have limited our review of your registration statement to those issues we have
addressed in our comments. In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Form S-1 filed November 10, 2022
CASE Acquisition, page 1
1.We note that you have not provided financial statements or pro forma financial
information for your acquisition of CASE Emergency Systems. Please provide us with
your significance calculations under Rule 3-05 of Regulation S-X.
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
FirstName LastNameMallorie Burak
Comapany NameKnightscope, Inc.
November 23, 2022 Page 2
FirstName LastName
Mallorie Burak
Knightscope, Inc.
November 23, 2022
Page 2
Please contact Erin Donahue at 202-551-6063 or Jay Ingram at 202-551-3397 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing