SEC Comment Letter 0000000000-24-006739 to Yuenglings Ice Cream Corp (YCRM) (CIK 0001624517) (FRQN)
Yuenglings Ice Cream Corp (YCRM) (CIK 0001624517)
Date: June 12, 2024 · CIK: 0001624517 · Accession: 0000000000-24-006739
AI Filing Summary & Sentiment
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United States securities and exchange commission logo June 12, 2024 Richard Jordan Chief Executive Officer Yuengling's Ice Cream Corp 8910 West 192nd Street, Suite N Mokena, IL 60448 Re:Yuengling's Ice Cream Corp Form 10-K for the Fiscal Year Ended October 31, 2023 Filed February 15, 2024 Amendment No. 1 to Form 8-K Filed April 30, 2024 File No. 0-55398 Dear Richard Jordan: We have reviewed your filings 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. Form 10-K for the Fiscal Year Ended October 31, 2023 General 1.We note your filings of Forms 8-K and NT-10-K on March 28, 2024 related to your change in fiscal year end to December 31. Please tell us when you plan to file the transition report required in Exchange Act Rule 13a-10 and the period the transition report will cover. Amendment No.1 to Form 8-K Filed April 30, 2024 Item 9.01 Financial Statements and Exhibits, page 2 2.Please tell us your consideration of filing the unaudited interim financial statements of ReachOut and RedGear LLC and pro forma financial information as of September 30, 2023 and for the nine months in the period ended September 30, 2023. Refer to Item 9.01 of Form 8-K and Rules 3-06, 8-04 and 8-05 of Regulation S-X.
FirstName LastNameRichard Jordan Comapany NameYuengling's Ice Cream Corp June 12, 2024 Page 2 FirstName LastName Richard Jordan Yuengling's Ice Cream Corp June 12, 2024 Page 2 3.Please tell us your consideration of providing the financial statements under Rule 8-04 of Regulation S-X related to your acquisition of RedGear LLC. 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 action by the staff. Please contact Tony Watson at 202-551-3318 or Angela Lumley at 202-551-3398 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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United States securities and exchange commission logo
June 12, 2024
Richard Jordan
Chief Executive Officer
Yuengling's Ice Cream Corp
8910 West 192nd Street, Suite N
Mokena, IL 60448
Re:Yuengling's Ice Cream Corp
Form 10-K for the Fiscal Year Ended October 31, 2023
Filed February 15, 2024
Amendment No. 1 to Form 8-K Filed April 30, 2024
File No. 0-55398
Dear Richard Jordan:
We have reviewed your filings 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.
Form 10-K for the Fiscal Year Ended October 31, 2023
General
1.We note your filings of Forms 8-K and NT-10-K on March 28, 2024 related to your
change in fiscal year end to December 31. Please tell us when you plan to file the
transition report required in Exchange Act Rule 13a-10 and the period the transition report
will cover.
Amendment No.1 to Form 8-K Filed April 30, 2024
Item 9.01 Financial Statements and Exhibits, page 2
2.Please tell us your consideration of filing the unaudited interim financial statements of
ReachOut and RedGear LLC and pro forma financial information as of September 30,
2023 and for the nine months in the period ended September 30, 2023. Refer to Item 9.01
of Form 8-K and Rules 3-06, 8-04 and 8-05 of Regulation S-X.
FirstName LastNameRichard Jordan
Comapany NameYuengling's Ice Cream Corp
June 12, 2024 Page 2
FirstName LastName
Richard Jordan
Yuengling's Ice Cream Corp
June 12, 2024
Page 2
3.Please tell us your consideration of providing the financial statements under Rule 8-04 of
Regulation S-X related to your acquisition of RedGear LLC.
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
action by the staff.
Please contact Tony Watson at 202-551-3318 or Angela Lumley at 202-551-3398 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Trade & Services