SEC Comment Letter 0000000000-25-006377 to PishPosh, Inc. (CIK 0001611282)
PishPosh, Inc. (CIK 0001611282)
Date: June 17, 2025 · CIK: 0001611282 · Accession: 0000000000-25-006377
AI Filing Summary & Sentiment
Letter
June 17, 2025 Chaim (Charlie) Birnbaum Chief Executive Officer PishPosh, Inc. 1915 Swarthmore Avenue Lakewood, New Jersey 08701 Re:PishPosh, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 1-41623 Dear Chaim (Charlie) Birnbaum: We issued comments to you on the above captioned filing on February 10, 2025. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by July 2, 2025. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Adam Phippen at 202-551-3336 or Joel Parker at 202-551-3651 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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June 17, 2025
Chaim (Charlie) Birnbaum
Chief Executive Officer
PishPosh, Inc.
1915 Swarthmore Avenue
Lakewood, New Jersey 08701
Re:PishPosh, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 1-41623
Dear Chaim (Charlie) Birnbaum:
We issued comments to you on the above captioned filing on February 10, 2025. As
of the date of this letter, these comments remain outstanding and unresolved. We expect you
to provide a complete, substantive response to these comments by July 2, 2025.
If you do not respond, we will, consistent with our obligations under the federal
securities laws, decide how we will seek to resolve material outstanding comments and
complete our review of your filing and your disclosure. Among other things, we may decide
to release publicly, through the agency's EDGAR system, all correspondence, including this
letter, relating to the review of your filings, consistent with the staff's decision to publicly
release comment and response letters relating to disclosure filings it has reviewed.
Please contact Adam Phippen at 202-551-3336 or Joel Parker at 202-551-3651 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services