Correspondence 0001104659-24-065047 from STARTENGINE CROWDFUNDING, INC. (CIK 0001661779)

STARTENGINE CROWDFUNDING, INC. (CIK 0001661779)
Date: May 24, 2024 · CIK: 0001661779 · Accession: 0001104659-24-065047

View on Edgar

AI Filing Summary & Sentiment

File numbers found in text: 000-56415

Referenced dates: May 17, 2024

Date

May 24, 2024

Author

/s/

Form

CORRESP

Company

STARTENGINE CROWDFUNDING, INC. (CIK 0001661779)

Letter

Division of Corporation Finance Office of Energy & Transportation United States Securities and Exchange Commission Form 10-K for the Fiscal Year ended December 31, 2023 Filed April 15, 2024 File No. 000-56415

Re: StartEngine Crowdfunding, Inc.

Dear Ms. Gallagher and Mr. Cannarella,

We acknowledge receipt of the comments in your letter dated May 17, 2024, regarding the Form 10-K for the Fiscal Year ended December 31, 2023 (“2023 Form 10-K”) of StartEngine Crowdfunding, Inc. (the “Company”). As discussed with the staff, the Company’s financial statements for the Fiscal Year ended December 31, 2022 were audited by BF Borgers CPA PC. Based on the Company’s plans and consistent with the SEC’s Statement on Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC, dated May 3, 2023, the Company is in the process of re-auditing those statements. The Company anticipates that it will file an amended 2023 Form 10-K, including incorporating your comments from the letter, dated May 17, 2024, as well as responding to those comments, after the completion of its audit on approximately July 31, 2024. We will provide you with an update on the status of the 2023 Form 10-K if our estimated time frame should change.

If you have additional questions or comments, please contact me at jamie@crowdchecklaw.com.

Sincerely,
/s/
Jamie Ostrow

Show Raw Text

CORRESP
1
filename1.htm

May 24, 2024

Jenifer Gallagher and John Cannarella

Division of Corporation Finance

Office of Energy & Transportation

United States Securities and Exchange Commission

Washington, D.C. 20549

Re: StartEngine Crowdfunding, Inc.

Form 10-K for the Fiscal Year ended December 31, 2023

Filed April 15, 2024

File No. 000-56415

Dear Ms. Gallagher and Mr. Cannarella,

We acknowledge receipt of the comments in your letter dated May 17,
2024, regarding the Form 10-K for the Fiscal Year ended December 31, 2023 (“2023 Form 10-K”) of StartEngine Crowdfunding,
Inc. (the “Company”). As discussed with the staff, the Company’s financial statements for the Fiscal Year ended December
31, 2022 were audited by BF Borgers CPA PC. Based on the Company’s plans and consistent with the SEC’s Statement on Issuer Disclosure and Reporting Obligations in
Light of Rule 102(e) Order against BF Borgers CPA PC, dated May 3, 2023, the Company is in the process of re-auditing those statements.
The Company anticipates that it will file an amended 2023 Form 10-K, including incorporating your comments from the letter, dated May
17, 2024, as well as responding to those comments, after the completion of its audit on approximately July 31, 2024. We will provide you
with an update on the status of the 2023 Form 10-K if our estimated time frame should change.

If you have additional questions or comments, please contact me at
jamie@crowdchecklaw.com.

Sincerely,

    /s/
    Jamie Ostrow

    Jamie
    Ostrow

    Partner

    CrowdCheck
    Law LLP

Cc: Howard Marks, Chief Executive Officer

SecProbe.io