Correspondence 0001062993-24-020890 from SusGlobal Energy Corp. (SNRG) (CIK 0001652539)
SusGlobal Energy Corp. (SNRG) (CIK 0001652539)
Date: Dec. 19, 2024 · CIK: 0001652539 · Accession: 0001062993-24-020890
AI Filing Summary & Sentiment
File numbers found in text: 000-56024
Referenced dates: December 4, 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 Filed May 15, 2024 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 December 4, 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 in response to prior comment one, you filed a Form 10-K/A having the complete dated certifications from your principal executive officer and principal financial officer. However, as this amendment contains only the cover page, explanatory note, signature page and revised certifications, an additional amendment of the annual report will be necessary to conform to the guidance in our Regulation S-K Compliance & Disclosure Interpretation (C&DI) 246.14. Under the circumstances, the entire report should be filed as an amendment, including all prescribe content and the certifications. You may observe C&DI 246.14 at the following website address: https://www.sec.gov/rules-regulations/staff-guidance/compliance-disclosure-interpretations/divisionscorpfinguidanceregs-kinterphtm
The Company respectfully acknowledges the Staff's comment and notes that the Company plans to file a second amendment to its Form 10-K for the fiscal year ended December 31, 2023, with the entire annual report filed as an amendment, including all prescribe content and the certifications from the Company's principal executive officer and principal financial officer in compliance with these requirements.
U.S. Securities and Exchange Commission
December 19, 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 19, 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
Filed May 15, 2024
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 December 4, 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 in response to prior comment one, you filed a Form 10-K/A having the complete dated certifications from your principal executive officer and principal financial officer. However, as this amendment contains only the cover page, explanatory note, signature page and revised certifications, an additional amendment of the annual report will be necessary to conform to the guidance in our Regulation S-K Compliance & Disclosure Interpretation (C&DI) 246.14. Under the circumstances, the entire report should be filed as an amendment, including all prescribe content and the certifications. You may observe C&DI 246.14 at the following website address: https://www.sec.gov/rules-regulations/staff-guidance/compliance-disclosure-interpretations/divisionscorpfinguidanceregs-kinterphtm
The Company respectfully acknowledges the Staff's comment and notes that the Company plans to file a second amendment to its Form 10-K for the fiscal year ended December 31, 2023, with the entire annual report filed as an amendment, including all prescribe content and the certifications from the Company's principal executive officer and principal financial officer in compliance with these requirements.
U.S. Securities and Exchange Commission
December 19, 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