SEC Comment Letter 0000000000-25-004353 to SMART RX SYSTEMS INC (CIK 0001672227)
SMART RX SYSTEMS INC (CIK 0001672227)
Date: April 24, 2025 · CIK: 0001672227 · Accession: 0000000000-25-004353
AI Filing Summary & Sentiment
File numbers found in text: 024-12426
Letter
April 24, 2025 Santu Rohatgi Chairman of the Board and President Smart Rx Systems, Inc. 18540 N. Dale Mabry Highway, Lutz, Florida 33548 Re:Smart Rx Systems, Inc. Amendment No. 3 to Offering Statement on Form 1-A Filed April 3, 2025 File No. 024-12426 Dear Santu Rohatgi: We have reviewed your amended offering statement and have the following comment(s). Please respond to this letter by amending your offering statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your offering statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our November 18, 2024 letter. Amendment No. 3 to Offering Statement on Form 1-A filed April 3, 2025 General 1.Please revise your filing to include your financial statements for the fiscal year ended December 31, 2024. Make applicable changes to your disclosure throughout the offering statement, including in your Management's Discussion and Analysis of Financial Condition and Results of Operations and Description of Our Business sections. Refer to paragraph (b)(3)(A) of Part F/S of Form 1-A. Also update your disclosure regarding compensation of directors and executive officers. Refer to Item 11 of Form 1-A.
April 24, 2025 Page 2 Please contact Brian Fetterolf at 202-551-6613 or Lilyanna Peyser at 202-551-3222 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Thomas Voekler
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April 24, 2025
Santu Rohatgi
Chairman of the Board and President
Smart Rx Systems, Inc.
18540 N. Dale Mabry Highway,
Lutz, Florida 33548
Re:Smart Rx Systems, Inc.
Amendment No. 3 to Offering Statement on Form 1-A
Filed April 3, 2025
File No. 024-12426
Dear Santu Rohatgi:
We have reviewed your amended offering statement and have the following
comment(s).
Please respond to this letter by amending your offering statement and providing the
requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your offering statement and the information you
provide in response to this letter, we may have additional comments. Unless we note
otherwise, any references to prior comments are to comments in our November 18,
2024 letter.
Amendment No. 3 to Offering Statement on Form 1-A filed April 3, 2025
General
1.Please revise your filing to include your financial statements for the fiscal year ended
December 31, 2024. Make applicable changes to your disclosure throughout the
offering statement, including in your Management's Discussion and Analysis of
Financial Condition and Results of Operations and Description of Our Business
sections. Refer to paragraph (b)(3)(A) of Part F/S of Form 1-A. Also update your
disclosure regarding compensation of directors and executive officers. Refer to Item
11 of Form 1-A.
April 24, 2025
Page 2
Please contact Brian Fetterolf at 202-551-6613 or Lilyanna Peyser at 202-551-3222
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Thomas Voekler