SEC Comment Letter for Legion Capital Corp (LGCP) (CIK 0001661166) — Apr 1, 2020
Legion Capital Corp (LGCP) (CIK 0001661166)
Date: April 1, 2020 · CIK: 0001661166 · Accession: 0000000000-20-002806
AI Filing Summary & Sentiment
File numbers found in text: 024-11123
Letter
April 1, 2020 James S. Byrd, Jr. Chief Executive Officer Legion Capital Corporation 301 E. Pine Street Suite 850 Orlando, FL 32801 Re:Legion Capital Corporation Post-Qualification Amendment No. 1 to Offering Statement on Form 1-A Filed March 20, 2020 File No. 024-11123 Dear Mr. Byrd: We have reviewed your amendment and do not have any comments. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. 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. You may contact Michael Volley, Staff Accountant, at (202) 551-3437 or Amit Pande, Accounting Branch Chief, at (202) 551-3423 if you have questions regarding comments on the financial statements and related matters. Please contact J. Nolan McWilliams, Attorney- Advisor, at (202) 551-3217 or Justin Dobbie, Legal Branch Chief, at (202) 551-3469 with any other questions. Sincerely, Division of Corporation Finance Office of Finance
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April 1, 2020
James S. Byrd, Jr.
Chief Executive Officer
Legion Capital Corporation
301 E. Pine Street
Suite 850
Orlando, FL 32801
Re:Legion Capital Corporation
Post-Qualification Amendment No. 1 to
Offering Statement on Form 1-A
Filed March 20, 2020
File No. 024-11123
Dear Mr. Byrd:
We have reviewed your amendment and do not have any comments.
We will consider qualifying your offering statement at your request. If a participant in
your offering is required to clear its compensation arrangements with FINRA, please have
FINRA advise us that it has no objections to the compensation arrangements prior to
qualification.
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.
You may contact Michael Volley, Staff Accountant, at (202) 551-3437 or Amit Pande,
Accounting Branch Chief, at (202) 551-3423 if you have questions regarding comments on the
financial statements and related matters. Please contact J. Nolan McWilliams, Attorney-
Advisor, at (202) 551-3217 or Justin Dobbie, Legal Branch Chief, at (202) 551-3469 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Finance