SEC Comment Letter 0000000000-25-001437 to PishPosh, Inc. (CIK 0001611282)
PishPosh, Inc. (CIK 0001611282)
Date: Feb. 10, 2025 · CIK: 0001611282 · Accession: 0000000000-25-001437
AI Filing Summary & Sentiment
Letter
February 10, 2025 Chaim (Charlie) Birnbaum Chief Executive Officer PishPosh, Inc. 1915 Swarthmore Avenue Lakewood, New Jersey 08701 Re:PishPosh, Inc. Amendment No. 1 to Form 10-K for the Fiscal Year Ended December 31, 2023 Response dated December 3, 2024 File No. 1-41623 Dear Chaim (Charlie) Birnbaum: We have reviewed your December 3, 2024 response to our comment letter and have the following comment(s). Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our July 8, 2024 letter. Amendment No.1 to Form 10-K for the Fiscal Year Ended December 31, 2023 Financial Statements Note 3. Summary of Significant Accounting Policies Deferred Offering Costs, page 11 1.We reviewed your response to prior comment 1. Please revise to expense the costs incurred in 2023, 2022 and 2021 related to your prior offering in accordance the guidance in FASB ASC 340-10-S99-1. Please also tell us the period you intend to expense these costs and your basis therefor.
February 10, 2025 Page 2 Please contact Tony Watson at 202-551-3318 or Adam Phippen at 202-551-3336 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Trade & Services
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February 10, 2025
Chaim (Charlie) Birnbaum
Chief Executive Officer
PishPosh, Inc.
1915 Swarthmore Avenue
Lakewood, New Jersey 08701
Re:PishPosh, Inc.
Amendment No. 1 to Form 10-K for the Fiscal Year Ended December 31, 2023
Response dated December 3, 2024
File No. 1-41623
Dear Chaim (Charlie) Birnbaum:
We have reviewed your December 3, 2024 response to our comment letter and have
the following comment(s).
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Unless we note otherwise, any references to prior comments are to comments in our July 8,
2024 letter.
Amendment No.1 to Form 10-K for the Fiscal Year Ended December 31, 2023
Financial Statements
Note 3. Summary of Significant Accounting Policies
Deferred Offering Costs, page 11
1.We reviewed your response to prior comment 1. Please revise to expense the costs
incurred in 2023, 2022 and 2021 related to your prior offering in accordance the
guidance in FASB ASC 340-10-S99-1. Please also tell us the period you intend to
expense these costs and your basis therefor.
February 10, 2025
Page 2
Please contact Tony Watson at 202-551-3318 or Adam Phippen at 202-551-3336 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Trade & Services