SEC Comment Letter 0000000000-25-003195 to WEWARDS, INC. (WEWA)
WEWARDS, INC.
Date: March 25, 2025 · CIK: 0001616156 · Accession: 0000000000-25-003195
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-55957
Letter
Re: WEWARDS, INC. Form 10-K for the Fiscal Year Ended May 31, 2024 Response dated March 24, 2025 File No. 000-55957 Dear Lei Pei:
March 25, 2025
Lei Pei Chief Executive Officer WEWARDS, INC. 3305 Spring Mountain Road , Suite 104 Las Vegas , Nevada 89102
We have reviewed your March 25, 2025 response to our comment letter and have the following comment.
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 February 14, 2025 letter.
From 10-K/A for the Fiscal Year Ended May 31, 2024 Item 9.A. Controls and Procedures Management's Annual Report on Internal Control Over Financial Reporting, page
1. We note your response to prior comment 1. Please revise to disclose management's statement as to whether or not internal control over financial reporting is effective as of May 31, 2024. See Item 308(a)(3) of Regulation S-K. Please contact Morgan Youngwood at 202-551-3479 or Stephen Krikorian at 202- 551-3488 if you have questions regarding comments on the financial statements and related matters.
Sincerely,
March 25, 2025
Page 2
Division of Corporation Finance
Office of Technology
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 25, 2025 Lei Pei Chief Executive Officer WEWARDS, INC. 3305 Spring Mountain Road , Suite 104 Las Vegas , Nevada 89102 Re: WEWARDS, INC. Form 10-K for the Fiscal Year Ended May 31, 2024 Response dated March 24, 2025 File No. 000-55957 Dear Lei Pei: We have reviewed your March 25, 2025 response to our comment letter and have the following comment. 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 February 14, 2025 letter. From 10-K/A for the Fiscal Year Ended May 31, 2024 Item 9.A. Controls and Procedures Management's Annual Report on Internal Control Over Financial Reporting, page 12 1. We note your response to prior comment 1. Please revise to disclose management's statement as to whether or not internal control over financial reporting is effective as of May 31, 2024. See Item 308(a)(3) of Regulation S-K. Please contact Morgan Youngwood at 202-551-3479 or Stephen Krikorian at 202- 551-3488 if you have questions regarding comments on the financial statements and related matters. Sincerely, March 25, 2025 Page 2 Division of Corporation Finance Office of Technology </TEXT> </DOCUMENT>