SEC Comment Letter 0000000000-25-007344 to PishPosh, Inc. (CIK 0001611282)
PishPosh, Inc. (CIK 0001611282)
Date: July 11, 2025 · CIK: 0001611282 · Accession: 0000000000-25-007344
AI Filing Summary & Sentiment
Reasoning
Letter
Re: PishPosh, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 1-41623 Dear Chaim (Charlie) Birnbaum:
July 11, 2025
Chaim (Charlie) Birnbaum Chief Executive Officer PishPosh, Inc. 1915 Swarthmore Avenue Lakewood, New Jersey 08701
We issued comments on the above captioned filing on February 10, 2025. On June 17, 2025, we issued a follow-up letter informing you that comment(s) remained outstanding and unresolved, and absent a substantive response, we would act consistent with our obligations under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will take further steps as we deem appropriate. These steps include releasing publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filing, 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
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> July 11, 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 on the above captioned filing on February 10, 2025. On June 17, 2025, we issued a follow-up letter informing you that comment(s) remained outstanding and unresolved, and absent a substantive response, we would act consistent with our obligations under the federal securities laws. As you have not provided a substantive response, we are terminating our review and will take further steps as we deem appropriate. These steps include releasing publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filing, 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 </TEXT> </DOCUMENT>