SEC Company Response from Lottery.com Inc. (SEGG, LTRYW) (CIK 0001673481) (SEGG) — Mar 14, 2018
Lottery.com Inc. (SEGG, LTRYW) (CIK 0001673481)
Date: March 14, 2018 · CIK: 0001673481 · Accession: 0001615774-18-001887
AI Filing Summary & Sentiment
Reasoning
Referenced dates: April 3, 2017
Letter
Via Edgar Re: Trident Acquisitions Corp. Draft Registration Statement on Form S-1 Submitted March 6, 2017 CIK No. 0001673481
Dear Mr. Schwall:
On behalf of our client, Trident Acquisitions Corp. (the “Company”), we hereby provide a response to the comments issued in a letter dated April 3, 2017 (the “Staff’s Letter”) regarding the Company’s draft Registration Statement on Form S-1 (the “Registration Statement”). Contemporaneously, we are filing the amended Registration Statement via Edgar (the “Amended S-1”).
In order to facilitate the review by the Commission’s staff (the “Staff”) of the Amended S-1, we have responded, on behalf of the Company, to the comments set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff’s comments and correspond to the numbered paragraph in the Staff’s Letter.
Los Angeles New York Chicago Nashville Washington, DC Beijing Hong Kong www.loeb.com
A limited liability partnership including professional corporations
H. Roger Schwall
March 14, 2018
Page 2
Our Investment Strategy, page 53
1. Please provide us with precise, independent support for the assertions regarding the 1.valuation disparities which appear in the first paragraph of this section. Include the specific portions upon which you rely; if you do not have independent support for a statement, please either revise the language to make clear the basis for the statement or delete it. We refer you to prior comment 1.
Response: The Company has deleted the language relating to the valuation disparities in response to the Staff’s comments.
Financial Statements
Statement of Cash Flows, page F-6
2. Please revise your statement of cash flows to present cash disbursements for deferred offering costs as a financing activity, or explain why you believe its current classification as an operating activity is appropriate.
Response: The Statements of Cash Flows has been revised in accordance with the Staff’s comments.
Please call me at 212 407-4866 if you would like additional information with respect to any of the foregoing. Thank you.
Sincerely,
/s/ Giovanni Caruso
Show Raw Text
CORRESP
1
filename1.htm
Giovanni Caruso
Partner
345 Park Avenue
New York, NY 10154
Direct
212.407.4866
Main
212.407.4000
Fax
212.937.3943
gcaruso@loeb.com
Via Edgar
March 14, 2018
H. Roger Schwall
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Trident Acquisitions Corp.
Draft Registration Statement on Form S-1
Submitted March 6, 2017
CIK No. 0001673481
Dear Mr. Schwall:
On behalf of our client, Trident Acquisitions
Corp. (the “Company”), we hereby provide a response to the comments issued in a letter dated April 3, 2017 (the “Staff’s
Letter”) regarding the Company’s draft Registration Statement on Form S-1 (the “Registration Statement”).
Contemporaneously, we are filing the amended Registration Statement via Edgar (the “Amended S-1”).
In order to facilitate the review by the
Commission’s staff (the “Staff”) of the Amended S-1, we have responded, on behalf of the Company, to the comments
set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff’s
comments and correspond to the numbered paragraph in the Staff’s Letter.
Los Angeles New York Chicago Nashville Washington,
DC Beijing Hong Kong www.loeb.com
A limited liability partnership including
professional corporations
H. Roger Schwall
March 14, 2018
Page 2
Our Investment Strategy, page 53
1. Please provide us with precise, independent support
for the assertions regarding the 1.valuation disparities which appear in the first paragraph of this section. Include the specific
portions upon which you rely; if you do not have independent support for a statement, please either revise the language to make
clear the basis for the statement or delete it. We refer you to prior comment 1.
Response: The Company has deleted
the language relating to the valuation disparities in response to the Staff’s comments.
Financial Statements
Statement of Cash Flows, page F-6
2. Please revise your statement of cash flows to present
cash disbursements for deferred offering costs as a financing activity, or explain why you believe its current classification
as an operating activity is appropriate.
Response: The Statements of Cash
Flows has been revised in accordance with the Staff’s comments.
Please call me at 212
407-4866 if you would like additional information with respect to any of the foregoing. Thank you.
Sincerely,
/s/ Giovanni Caruso
Giovanni Caruso
Partner