SEC Company Response from Lottery.com Inc. (SEGG, LTRYW) (CIK 0001673481) (SEGG) — Apr 30, 2018
Lottery.com Inc. (SEGG, LTRYW) (CIK 0001673481)
Date: April 30, 2018 · CIK: 0001673481 · Accession: 0001615774-18-003080
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-223655
Referenced dates: April 10, 2018
Letter
Via Edgar Re: Trident Acquisitions Corp. Registration Statement on Form S-1 Filed March 14, 2018 File No. 333-223655
Dear Mr. Reynolds:
On behalf of our client, Trident Acquisitions Corp. (the “Company”), we hereby provide a response to the comment issued in a letter dated April 10, 2018 (the “Staff’s Letter”) regarding the Company’s Registration Statement on Form S-1 (the “Registration Statement”). Contemporaneously, we are filing an 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 comment set forth 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
John Reynolds
April 30, 2018
Page 2
Prospectus Summary, page 1
1. Please remove or substantiate assertions regarding “the lower valuations of oil and gas companies from our target region,” such as currently appears at page 2. We note the revisions you made in response to prior comment 1.
Response: The Company has deleted the language relating to the “lower valuation of oil and gas companies” as requested by the Staff.
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
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filename1.htm
Giovanni Caruso
Partner
345 Park Avenue
Direct
212.407.4866
New York, NY 10154
Main
212.407.4000
Fax
212.937.3943
gcaruso@loeb.com
Via Edgar
April 30, 2018
John Reynolds
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Trident Acquisitions Corp.
Registration Statement on Form S-1
Filed March 14, 2018
File No. 333-223655
Dear Mr. Reynolds:
On behalf of our client, Trident Acquisitions
Corp. (the “Company”), we hereby provide a response to the comment issued in a letter dated April 10, 2018 (the “Staff’s
Letter”) regarding the Company’s Registration Statement on Form S-1 (the “Registration Statement”). Contemporaneously,
we are filing an 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 comment
set forth 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
John Reynolds
April 30, 2018
Page 2
Prospectus Summary, page 1
1. Please remove or substantiate assertions regarding “the
lower valuations of oil and gas companies from our target region,” such as currently appears at page 2. We note the revisions
you made in response to prior comment 1.
Response: The Company has deleted
the language relating to the “lower valuation of oil and gas companies” as requested by the Staff.
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