Correspondence 0001062993-24-019970 from SusGlobal Energy Corp. (SNRG) (CIK 0001652539)
SusGlobal Energy Corp. (SNRG) (CIK 0001652539)
Date: Dec. 3, 2024 · CIK: 0001652539 · Accession: 0001062993-24-019970
AI Filing Summary & Sentiment
File numbers found in text: 000-56024
Referenced dates: November 21, 2024
Letter
Via EDGAR (filed as Correspondence) Division of Corporation Finance Office of Energy & Transportation Attention: John Cannarella and Karl Hiller Re: SusGlobal Energy Corp. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 000-56024
Dear Mr. Cannarella and Mr. Hiller:
This letter responds to the comment of the staff (the "Staff") of the Securities and Exchange Commission's (the "SEC") Division of Corporation Finance contained in the Staff's letter addressed to Marc Hazout, Chief Executive Officer of SusGlobal Energy Corp. (the "Company"), dated November 21, 2024, regarding the above-referenced filing. For your convenience, we have repeated the Staff's comment before the Company's response below.
Form 10-K for the Fiscal Year ended December 31, 2023
Exhibits and Financial Statement Schedules, page 72
1. We note that you have not filed the certifications required by Rule 13a-14(a) and (b) of Regulation 13A, as referenced in Item 601(b)(31) and (32) of Regulation S-K, notwithstanding the draft material at exhibits 31.1, 31.2, and 31.3, which exclude one certification and duplicate another, all having incomplete dates. Please amend your filing to replace the draft material in the exhibits referenced above with complete dated certifications from your principal executive officer and your principal financial officer to comply with these requirements. The certifications should be dated concurrently with your amendment.
The Company respectfully acknowledges the Staff's comment and notes that the Company plans to file an amendment to its Form 10-K for the fiscal year ended December 31, 2023, with complete dated certifications from the Company's principal executive officer and principal financial officer in compliance with these requirements.
U.S. Securities and Exchange Commission
December 3, 2024
Page 2
Thank you for your assistance in reviewing this filing.
Sincerely,
/s/ Marc Hazout
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SusGlobal Energy Corp.: CORRESP - Filed by newsfilecorp.com
SusGlobal Energy Corp.
200 Davenport Road
Toronto, ON M5R 1J2
December 3, 2024
Via EDGAR (filed as Correspondence)
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
Attention: John Cannarella and Karl Hiller
Re:
SusGlobal Energy Corp.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 000-56024
Dear Mr. Cannarella and Mr. Hiller:
This letter responds to the comment of the staff (the "Staff") of the Securities and Exchange Commission's (the "SEC") Division of Corporation Finance contained in the Staff's letter addressed to Marc Hazout, Chief Executive Officer of SusGlobal Energy Corp. (the "Company"), dated November 21, 2024, regarding the above-referenced filing. For your convenience, we have repeated the Staff's comment before the Company's response below.
Form 10-K for the Fiscal Year ended December 31, 2023
Exhibits and Financial Statement Schedules, page 72
1. We note that you have not filed the certifications required by Rule 13a-14(a) and (b) of Regulation 13A, as referenced in Item 601(b)(31) and (32) of Regulation S-K, notwithstanding the draft material at exhibits 31.1, 31.2, and 31.3, which exclude one certification and duplicate another, all having incomplete dates. Please amend your filing to replace the draft material in the exhibits referenced above with complete dated certifications from your principal executive officer and your principal financial officer to comply with these requirements. The certifications should be dated concurrently with your amendment.
The Company respectfully acknowledges the Staff's comment and notes that the Company plans to file an amendment to its Form 10-K for the fiscal year ended December 31, 2023, with complete dated certifications from the Company's principal executive officer and principal financial officer in compliance with these requirements.
U.S. Securities and Exchange Commission
December 3, 2024
Page 2
Thank you for your assistance in reviewing this filing.
Sincerely,
/s/ Marc Hazout
Marc Hazout
Executive Chairman, President and Chief Executive Officer
SusGlobal Energy Corp.
200 Davenport Road
Toronto, ON M5R 1J2