SEC Comment Letter for Lottery.com Inc. (SEGG, LTRYW) (CIK 0001673481) (SEGG) — Apr 11, 2018
Lottery.com Inc. (SEGG, LTRYW) (CIK 0001673481)
Date: April 11, 2018 · CIK: 0001673481 · Accession: 0000000000-18-010909
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-223655
Letter
Mail Stop 4628 April 10, 2018 Vadim Komissarov c/o VK Consulting, Inc. 255 West 85th St, PH1 New York, NY 10024
Re: Trident Acquisitions Corp. Registration Statement on Form S -1 Filed March 14, 2018 File No. 333-223655
Dear Mr. Komissarov :
We have reviewed your registration statement and have the following comment . Please note that we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tel l us why in your response.
After reviewing any amendment to your registration statement and the information you provide in response to this comment , we may have additional comments. Unless we note otherwise, our reference to prior comments is to comments in our April 3, 2017 letter.
Prospectus Summary, page 1
Please remove or substantiate assertions regarding “the lower valuations of oil and gas 1. companies from our target region,” such as currently appears at page 2. We note the revisions you made in response to prior comment 1.
Vadim Komissarov Trident Acquisitions Corp. April 10, 2018 Page 2
Closing Comments
You may contact John Cannarella, Staff Accountant, at (202) 551 -3337 or Jenifer Gallagher, Staff Accountant, at (202 ) 551 -3706 if you have questions regarding comments on the financial statements a nd related matters. Please contact Jerard Gibson, Staff Attorney, at (202) 551-3473 or, in his absence, Timothy S. Levenberg, Special Counsel, at (202) 551 -3707 with any other questions.
Sincerely,
/s/ John Reynolds
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Mail Stop 4628 April 10, 2018 Vadim Komissarov c/o VK Consulting, Inc. 255 West 85th St, PH1 New York, NY 10024 Re: Trident Acquisitions Corp. Registration Statement on Form S -1 Filed March 14, 2018 File No. 333-223655 Dear Mr. Komissarov : We have reviewed your registration statement and have the following comment . Please note that we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tel l us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment , we may have additional comments. Unless we note otherwise, our reference to prior comments is to comments in our April 3, 2017 letter. Prospectus Summary, page 1 Please remove or substantiate assertions regarding “the lower valuations of oil and gas 1. companies from our target region,” such as currently appears at page 2. We note the revisions you made in response to prior comment 1. Vadim Komissarov Trident Acquisitions Corp. April 10, 2018 Page 2 Closing Comments You may contact John Cannarella, Staff Accountant, at (202) 551 -3337 or Jenifer Gallagher, Staff Accountant, at (202 ) 551 -3706 if you have questions regarding comments on the financial statements a nd related matters. Please contact Jerard Gibson, Staff Attorney, at (202) 551-3473 or, in his absence, Timothy S. Levenberg, Special Counsel, at (202) 551 -3707 with any other questions. Sincerely, /s/ John Reynolds John Reynolds Assistant Director Office of Natural Resources cc: Mitchell S. Nussbaum Loeb & Loeb LLP