SEC Comment Letter 0000000000-23-008980 to FingerMotion, Inc. (FNGR) (CIK 0001602409) (FNGR)
FingerMotion, Inc. (FNGR) (CIK 0001602409)
Date: Aug. 17, 2023 · CIK: 0001602409 · Accession: 0000000000-23-008980
AI Filing Summary & Sentiment
File numbers found in text: 001-41187
Letter
United States securities and exchange commission logo August 17, 2023 Martin Shen Chief Executive Officer FingerMotion, Inc. 111 Somerset Road Level 3, Singapore 238164 Re:FingerMotion, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 File No. 001-41187 Dear Martin Shen: We have limited our review of your filing to the submission and/or disclosures as required by Item 9C of Form 10-K and have the following 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 these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 53 1.We note that during your fiscal year 2022 you were identified by the Commission pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7214(i)(2)(A)) as having retained, for the preparation of the audit report on your financial statements included in the Form 10-K, a registered public accounting firm that has a branch or office that is located in a foreign jurisdiction (or in Hong Kong in your case) and that the Public Company Accounting Oversight Board had determined it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction. Please provide the documentation required by Item 9C(a) of Form 10-K in the EDGAR submission form “SPDSCL-HFCAA-GOV” or tell us why you are not required to do so. Refer to the Staff Statement on the Holding Foreign Companies Accountable Act and the Consolidated Appropriations Act, 2023, available on our website at https://www.sec.gov/corpfin/announcement/statement-hfcaa-040623. 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
FirstName LastNameMartin Shen Comapany NameFingerMotion, Inc. August 17, 2023 Page 2 FirstName LastName Martin Shen FingerMotion, Inc. August 17, 2023 Page 2 action by the staff. Please contact Austin Pattan at (202) 551-6756 or Andrew Mew at (202) 551-3377 with any questions. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Michael Shannon
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United States securities and exchange commission logo
August 17, 2023
Martin Shen
Chief Executive Officer
FingerMotion, Inc.
111 Somerset Road
Level 3, Singapore 238164
Re:FingerMotion, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 001-41187
Dear Martin Shen:
We have limited our review of your filing to the submission and/or disclosures as
required by Item 9C of Form 10-K and have the following 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 these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2022
Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 53
1.We note that during your fiscal year 2022 you were identified by the Commission
pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C.
7214(i)(2)(A)) as having retained, for the preparation of the audit report on your financial
statements included in the Form 10-K, a registered public accounting firm that has a
branch or office that is located in a foreign jurisdiction (or in Hong Kong in your case)
and that the Public Company Accounting Oversight Board had determined it is unable to
inspect or investigate completely because of a position taken by an authority in the foreign
jurisdiction. Please provide the documentation required by Item 9C(a) of Form 10-K in
the EDGAR submission form “SPDSCL-HFCAA-GOV” or tell us why you are not
required to do so. Refer to the Staff Statement on the Holding Foreign Companies
Accountable Act and the Consolidated Appropriations Act, 2023, available on our website
at https://www.sec.gov/corpfin/announcement/statement-hfcaa-040623.
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
FirstName LastNameMartin Shen
Comapany NameFingerMotion, Inc.
August 17, 2023 Page 2
FirstName LastName
Martin Shen
FingerMotion, Inc.
August 17, 2023
Page 2
action by the staff.
Please contact Austin Pattan at (202) 551-6756 or Andrew Mew at (202) 551-3377 with
any questions.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Michael Shannon