Correspondence 0001104659-23-118007 from Legion M Entertainment, Inc. (CIK 0001674163)
Legion M Entertainment, Inc. (CIK 0001674163)
Date: Nov. 14, 2023 · CIK: 0001674163 · Accession: 0001104659-23-118007
AI Filing Summary & Sentiment
File numbers found in text: 024-11966
Referenced dates: November 7, 2023
Letter
Division of Corporation Finance Office of Trade and Services United States Securities and Exchange Commission Legion M Entertainment, Inc. Post Qualification Amendment to Offering Statement on Form 1-A Filed October 11, 2023 File No. 024-11966
Re:
Dear Ms. Ransom,
Thank you for your comment dated November 7, 2023 regarding the Post-Qualification Amendment to the Offering Statement on Form 1-A of Legion M Entertainment, Inc. filed on October 11, 2023 (the “Company”). The Company appreciates the opportunity to respond to your comment, which it has set out below together with its response.
Post-Qualification Amendment to the Offering Statement on Form 1-A
Consolidated Financial Statements
Unaudited Statements of Cash Flows, page F-6
1. Your record investments in productions as an investment activity. Please tell us your basis in GAAP for doing so. Refer to ASC 926-230-45-1.
The Company has updated the information on pages F-6, F-9, F-28 and F-31.
Thank you again for the opportunity to respond to your questions to the Post-Qualification Amendment to the Offering Statement on Form 1-A of the Company. If you have additional questions or comments, please contact me at jamie@crowdchecklaw.com.
Sincerely,
/s/ Jamie Ostrow
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Mara Ransom
Industry Office Chief
Division of Corporation Finance
Office of Trade and Services
United States Securities and Exchange Commission
Washington, D.C. 20549
November 14, 2023
Re:
Legion M Entertainment, Inc.
Post Qualification Amendment to Offering Statement on Form 1-A
Filed October 11, 2023
File No. 024-11966
Dear Ms. Ransom,
Thank you for your comment dated November 7, 2023 regarding the Post-Qualification
Amendment to the Offering Statement on Form 1-A of Legion M Entertainment, Inc. filed on October 11, 2023 (the “Company”).
The Company appreciates the opportunity to respond to your comment, which it has set out below together with its response.
Post-Qualification Amendment to the Offering Statement on Form 1-A
Consolidated Financial Statements
Unaudited Statements of Cash Flows, page F-6
1. Your record investments in productions as an investment activity. Please tell us your basis in GAAP for doing so. Refer to ASC 926-230-45-1.
The Company has updated the information on pages
F-6, F-9, F-28 and F-31.
Thank you again for the opportunity to respond to your questions to
the Post-Qualification Amendment to the Offering Statement on Form 1-A of the Company. If you have additional questions or comments, please
contact me at jamie@crowdchecklaw.com.
Sincerely,
/s/ Jamie Ostrow
Jamie Ostrow
Partner
CrowdCheck Law, LLP
Cc:
Paul Scanlan, CEO, Legion M Entertainment, Inc.
Abe Friedman, Securities and Exchange Commission
Rufus
Decker, Securities and Exchange Commission
Alyssa Wall, Securities and Exchange Commission
Donald Field, Securities and Exchange Commission