SEC Comment Letter for KULR Technology Group, Inc. (KULR) (CIK 0001662684) (KULR) — Dec 8, 2016
KULR Technology Group, Inc. (KULR) (CIK 0001662684)
Date: Dec. 8, 2016 · CIK: 0001662684 · Accession: 0000000000-16-104088
AI Filing Summary & Sentiment
Letter
Mail Stop 4631 December 8 , 2016 Via E -mail Mr. Michael Mo President and Chief Executive Officer KT High -Tech Marketing, Inc. 14440 Big Basin Way #12 Saratoga, CA 95070
Re: KT High -Tech Marketing, Inc. Item 4.02 Form 8 -K Filed November 23 , 2016 Item 4.02/A Form 8 -K Filed December 2, 2016 File No. 0 -55564
Dear Mr. Mo :
We have reviewed your filing s and have the following comments. In our comments, w e may ask you to provide us with information so we may better understand your disclosure.
Please r espond to this let ter within five business days by providing the requested information, or advise us as soon as possible w hen you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
1. Please revise the File Number on the cover of your Form 8 -K.
2. Please further revise to provide a brief summary of the facts underlying the independent accountant’s conclusion. Refer to Item 4.02(b)(3) of the Form 8 -K.
3. Please tell us whether you intend to file restated financial statements. If so, tell us how and when you intend to do so. We may have further comment after you file the restated financial statements.
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.
Mr. Michael Mo KT High -Tech Marketing, Inc. December 8, 2016 Page 2
You may contact Jenn Do at (202) 551-3743 or me a t (202) 551 -3768 with any questions .
Sincerely,
/s/ John Cash
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Mail Stop 4631 December 8 , 2016 Via E -mail Mr. Michael Mo President and Chief Executive Officer KT High -Tech Marketing, Inc. 14440 Big Basin Way #12 Saratoga, CA 95070 Re: KT High -Tech Marketing, Inc. Item 4.02 Form 8 -K Filed November 23 , 2016 Item 4.02/A Form 8 -K Filed December 2, 2016 File No. 0 -55564 Dear Mr. Mo : We have reviewed your filing s and have the following comments. In our comments, w e may ask you to provide us with information so we may better understand your disclosure. Please r espond to this let ter within five business days by providing the requested information, or advise us as soon as possible w hen you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. 1. Please revise the File Number on the cover of your Form 8 -K. 2. Please further revise to provide a brief summary of the facts underlying the independent accountant’s conclusion. Refer to Item 4.02(b)(3) of the Form 8 -K. 3. Please tell us whether you intend to file restated financial statements. If so, tell us how and when you intend to do so. We may have further comment after you file the restated financial statements. 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. Mr. Michael Mo KT High -Tech Marketing, Inc. December 8, 2016 Page 2 You may contact Jenn Do at (202) 551-3743 or me a t (202) 551 -3768 with any questions . Sincerely, /s/ John Cash John Cash Branch Chief Office of Manufacturing and Construction